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HMRC internal manual

Gas for road fuel use

HM Revenue & Customs
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Introduction: How to use this book

This book is designed for use as a reference manual and aide-memoir on matters specific to the road fuel gas regime. It complements Notice 76 and, the content of this guidance is limited to details which are not proper to the Notice

For clarity, this book is divided into 6 sections:

HCOGAS100000 sets out the scope and aims of the book. In addition it provides advice on how to use the book.

HCOGAS200000 Background:

  • sets out the overall system objective;
  • shows what laws and regulations apply to the regime;
  • provides advice on the interpretation of the law;
  • defines the role of Policy and Compliance.

HCOGAS300000 reproduces the Gas (Road Fuel) Regulations 1972. This section should be used where accurate reproduction of the law is essential, e.g. where offence action is under consideration.

HCOGAS400000 provides an overview of the road fuel gas regime by explaining the various processes and procedures. The section also provides guidance on a range of technical matters.

HCOGAS500000 provides guidance on good control practice. The content of this section is not prescriptive but should be considered when drawing up audit plans.

HCOGAS600000 provides guidelines for routine administrative procedures.