Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Gas for road fuel use

From
HM Revenue & Customs
Updated
, see all updates

Technical Guidance: Offences and penalties

X-29 details the road fuel gas offences and penalties set out in HODA; but this will be replaced in due course with specific aide memoirs to provide further guidance to assurance staff. The Road Fuel Gas Regulations 1972 empowers us to:

  • at any reasonable time, enter and inspect any premises, other than a private dwelling house, examine any gas and require the occupier to give such help as may be necessary for that purpose;at any time, examine any road vehicle built or adapted to use gas as fuel for propelling it;

require any person:

  • concerned with the supply or use of gas;concerned with producing or dealing in gas; or

who owns, possesses, or is for the time being in charge of a road vehicle built or adapted to use gas as fuel for propelling it.

to provide any information relating to the supply or use of gas including the production of stock records and other documents.