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HMRC internal manual

Gas for road fuel use

Control Best Practice: Motor vehicle conversion

Officers becoming aware of traders engaged in converting road vehicles to use gas fuel or supplying equipment designed for that purpose are to send an advice to the local assurance team for the customer of the converter, who is apparently a commercial user so that an audit visit can be considered by the Risk Manager.

It is to be noted that the legislation relating to gas for use as road fuel gives no authority to require converters to furnish information and enquiries are therefore to be pursued with discretion.