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Find out about the rules for the supply and use of aviation turbine fuels (Avtur).

A general introduction into oils activity and the assurance role of HM Revenue & Customs

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HCOTEG22250 - Law - background: Legal roles and responsibilities You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. Introduction In searching any part of the law or its provisions, it is important to identify correctly the roles and responsibilities of those persons or legal entities involved, and to understand their respective obligations under the legislation. In order to hold someone in breach of the legislation or regulations, they must first be mentioned in law and be held to be responsible for fulfilli...

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 * Hydroca...