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HMRC internal manual

Oils Technical Manual

Marking: Law: Hydrocarbon Oils Duties Act, Section 24

Hydrocarbon Oil Duties Act 1979, (HODA) section 24 ‘Control of use of duty-free and rebated oil’

Key subsections are:

(3) which says that presence of a marker ‘shall be conclusive evidence’ that the oil has been delivered either without any duty paid or the duty rebated.

(4) which allows us to take action if the marker is not present in sufficient quantities.

For details of the Hydrocarbon Oil Duties Act 1979 see HCOTEG31000