4. Subject to Part III (Exceptions to marking requirements), no rebate of duty on the delivery for home use of—
(a)gas oil under section 11 (1)(b) or (ba) of the Act(1); or
(b)kerosene under section 11(1)(c) or 13AA(1) of the Act(2); or
(c)light oil under section 14(1) of the Act;
may be allowed unless there is added to the oil, in accordance with these Regulations, the markers and, in the case of gas oil, the colouring substance, prescribed by regulation 3.
Relevant amendments to section 11 are the Finance Act 1986 (c. 41), section 2, the Finance Act 1996 (c. 8), section 5, the Finance Act 1997 (c. 16), section 7 and Schedule 18, Part I and the Finance Act 2000 (c. 17), section 10.
Section 13AA(1) was inserted by the Finance Act 1996, section 5.