Tables: table S: specimen licence approving repayment of rebate
Repayment of rebate
Form of Licence
“ Dear ( Applicant ) ,
Hydrocarbon Oil (Payment of Rebates) Regulations: Licence
The Commissioners of Revenue and Customs licence ( name of legal person ) operating at ( address at which stock of heavy oil is stored ) to make payment of the rebate on heavy oil to be used as fuel in accordance with these Regulations.
The initial accounting period will begin ( show date of issue of licence ) and will end on ( show 31 March, 30 June, 30 September or 31 December ). Thereafter for the purposes of these Regulations your accounting periods will be ( show quarterly or annual ) ending on ( show appropriate date ) in each calendar year.
It is a condition of this licence that you comply generally with the requirements of the Regulations, and in particular that you make and keep records of the use of all rebated heavy oil in accordance with the Regulations. This Licence remains the property of the Commissioners and may be withdrawn ( with or without replacement by a further Licence ) by the Commissioners at any time.”