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HMRC internal manual

Oils Technical Manual

From
HM Revenue & Customs
Updated
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Tables: table K - items covered by marking approvals

HMRC requirement Notice Law
     
The warehouse (duty suspended)   The Hydrocarbon Oil (Marking Regulations) 2002
Or other place (remote marking premises) the trader is allowed to mark   The Hydrocarbon Oil (Registered Remote Markers) Regulations 2005
Oils the trader is allowed to mark Para 8.19 of Notice 179 The Hydrocarbon Oil (Marking Regulations) 2002, Regulation 3
The timeliness of the marking   The Hydrocarbon Oil (Marking Regulations) 2002, Regulation 8 
The equipment used to do the marking Para 8.11.2 of Notice 179  
The storage and records of marker(s) Para 8.12 of Notice 179 The Hydrocarbon Oil (Marking Regulations) 2002, Regulation 10
The requirement for separate storage of marked and unmarked oils Para 8.12 of Notice 179 The Hydrocarbon Oil (Marking Regulations) 2002, Regulation 11
The labelling of marked oils and the endorsing of the delivery notes that accompany marked oils (saying for example ‘not to be used as road fuel’)   The Hydrocarbon Oil (Marking Regulations) 2002, Regulation 12
Records to be kept and information sent to us   The Hydrocarbon Oil (Registered Remote Markers) Regulations 2005, Regulation 9 and the Revenue Traders (Accounts and Records) Regulations 1992