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HMRC internal manual

Hydrocarbon Oils Strategy

From
HM Revenue & Customs
Updated
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Tied Oils: law and regulations

The legislation is contained in the following:

Primary law Hydrocarbon Oil Duties Act 1979
   
Secondary law The Hydrocarbon Oil (Industrial Reliefs) Regulations 2002 (SI. 2002/1471)
Tertiary Notice 184A (para 5.5 in particular)