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HMRC internal manual

Oils Technical Manual

Law - background: Scope of guidance

The aim of this section is to provide an introduction to UK and EU legislation, and how these are produced, enacted or put into practise within the oils regime.

A separate section on ‘Law’ provides a short précis of the relevant sections of the Law which applies to oils, where this might not otherwise be apparent. The aim of the section on ‘Relevant Law’ HCOTEG30000 is to help staff find out what is in the law more quickly, and to explain how we currently view the law.


There is a TPQ available from the Tax Academy, Excise: Law awareness.