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HMRC internal manual

Hydrocarbon Oils Strategy

Tied Oils: what must I look for when interpreting the law?

When searching for, or applying what appears to be a relevant legal provision, you must always bear in mind that the law:

  • states what a person can or cannot do
  • specifies that in particular circumstances a person must do something, or follow a particular procedure, (these provisions leave the Commissioners no discretion), and
  • if silent on an issue, it is unlikely to provide the Commissioners with the legal powers to permit, or facilitate it.