PART 2RELIEF FROM DUTY
Conditions for relief to be allowed9
1
Relief is not allowed unless this regulation is complied with.
2
3
If the registered remote marker is not the owner—
a
he must retain a copy of the form HO9 that he completes, and supply another copy to the owner, and
b
the owner must complete those parts of the copy form HO9 he receives that are applicable to him.
4
5
The registered remote marker and the owner must ensure that the particulars given are true and complete and do not include particulars of hydrocarbon oil F7, biodieselF3or bioblend that—
a
has already been included in a form HO9;
b
was the subject of a rebate upon delivery for home use;
c
has not been marked by a registered remote marker; or
d
is intended for a use for which the appropriate rebate is not allowed.
6
The Commissioners may provide different forms HO9 for different purposes; in particular, they may provide forms that are suitable for electronic transmission.
7
A form HO9 is to be treated as having been provided by the Commissioners if they have approved it.