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HMRC internal manual

Oils Technical Manual

From
HM Revenue & Customs
Updated
, see all updates

Traders accounts, records and returns: Law

The principal legislation requiring oils producers and oil warehousekeepers to keep and to maintain specified records and accounts are the Hydrocarbon Oil Regulations 1973, the Excise Warehousing etc Regulations 1988, and the Revenue Traders (Accounts and Records) Regulations 1992.