Time of markingU.K.
[F18. Except as otherwise provided in regulations made by the Commissioners—
(a)oil and bioblend must be marked before delivery for home use of that oil and bioblend; and
(b)biodiesel must be marked before the biodiesel excise duty point arises.]
Textual Amendments
F1Reg. 8 substituted (1.4.2022) by The Hydrocarbon Oil Duties (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/238), regs. 1, 4(6)