PART 2RELIEF FROM DUTY

Relief that is not allowed13

1

If it appears to the Commissioners that an amount of relief that the owner proposes to set-off is not allowed (“the disputed amount”) they may inform him that set-off is not permitted to the extent of the disputed amount.

2

The notification given to the owner under paragraph (1) above must specify both the disputed amount and reasons why the relief is not allowed.

3

If the owner has already set-off some or all of the disputed amount when he receives that notification, he must, without delay, inform the Commissioners in writing, specifying the amount set-off, the quantity of hydrocarbon oil F3, biodieselF1or bioblend concerned, and the date that that oil F3, biodieselF1or bioblend was marked.

4

Nothing in this regulation prejudices—

a

the owner's right to set-off an amount that the Commissioners subsequently determine is due to him;

b

the owner's right to set-off an amount that a court or F2... tribunal determines is due to him; or

c

the Commissioners' right to make an assessment of the disputed amount in accordance with section 24(4A) of the Oil Act M1or section 12A of the Finance Act 1994 M2 (other assessments relating to excise duty matters).