Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Oils Technical Manual

From
HM Revenue & Customs
Updated
, see all updates

Measurement: law and regulations

Hydrocarbon Oil Regulations 1973 SI 1973/1311

Section 14 and Sections 46 to 51 which covers:

Section Section title Summary
     
14 Method of measurement gives officers the power to require a particular means of measurement or calibration of oils
46 Means of measurement Says what the trader will provide in equipment and assistance - also covers what the trader will supply for sampling.
47 Authorized person’s rights of access This is our officer’s rights to inspect, measure, sample and require documents for any vehicle and premises other than residential.
48 Production of records Right to be given records on demand ‘at reasonable times’.
49 Retention of record Records have to be kept (and unaltered) unless we give permission.
50 Where records to be kept …at the premises oil moves in and out of.
51 Measurement of volume Establishes that volume means ‘standard litres’ and these are litres where oil is at 15ºC. Volume in ‘standard litres’ to be calculated using recognised conversion tables. These are calculated following measures of volume, temperature and density. (See Public Notice 179, paragraph 4.10.6)

Note that Section 51 was added by the Hydrocarbon Oil (Amendment) Regulations 1993 SI 1993/2267

Finance Act 1993 section 12 and the Hydrocarbon Oil (Amendment) regulations 1993

  • covers standard temperature accounting.