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HMRC internal manual

Hydrocarbon Oils Strategy

Introduction: sources of rebated fuel: general

A large number of businesses may have a legitimate use for rebated fuels.

In many cases this may not be readily apparent but the following may give some idea of where rebated fuel can be found in substantial quantities.

It should be remembered that even though a business may have a legitimate use it also has an increased incentive to misuse the rebated fuel in its road vehicles.