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HMRC internal manual

Oils Technical Manual

HM Revenue & Customs
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Marking: Law: Hydrocarbon Oil Regulations 1973

Overall, these regulations deal with premises and plant for the production of oil - in general this means refineries.

They also cover measurement - note that section 51 was added by the Hydrocarbon Oil (Amendment) Regulations 1993 SI 1993/2267

For further details of the Hydrocarbon Oil Regulations (HOR) see HCOTEG31750