HCOTEG10500 - Oils Technical Manual - HMRC internal manual :

HCOTEG10500 - Oils Technical Manual - HMRC internal manual


HCOTEG10500 - Introduction and overview of oils activity: Law
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
The legislation for control of the oils regime is contained principally in:
* The Customs and Excise Management Act 1979, as subsequently amended;
* The Hydrocarbon Oil Duties Act 1979, as subsequently amended;
* The Hydrocarbon Oil Regulations 1973, and subsequent regulations;
* Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996
* Hydrocarbon Oil (Marking) Regulations 2002
* Hydrocarbon Oil (Registered Dealers etc) Regulations 2002
* Hydrocarbon Oils (Industrial Reliefs) Regulations 2002
* Biofuels & Other Fuel Substitutes (etc) Regulations 2004
The law provides the framework for the oils regime. Amongst other things it defines the scope of the regime, the trader’s obligations and the powers which Parliament has granted the Commissioners of H.M. Revenue & Customs (HMRC) to administer and to protect the revenue.

Related Keywords

, Law Background , Relevant Law , Tied Oil , Registered Dealers , Controlled Oils , Fuel Substitutes , சட்டம் பின்னணி , தொடர்புடையது சட்டம் , கட்டப்பட்டது எண்ணெய் , பதிவுசெய்யப்பட்டது விநியோகஸ்தர் , கட்டுப்படுத்தப்படுகிறது எண்ணெய்கள் ,

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