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HMRC internal manual

Oils Technical Manual

Relevant law: contents

This section contains the following:

  1. HCOTEG30250
    Scope of Guidance
  2. HCOTEG30500
    Customs and Excise Duties (General Reliefs) Act 1979
  3. HCOTEG30750
    Customs and Excise Management Act 1979
  4. HCOTEG31000
    Hydrocarbon Oils Duties Act 1979
  5. HCOTEG31250
    Finance Act 1994
  6. HCOTEG31500
    Gas (Road Fuel) Regulations 1972
  7. HCOTEG31750
    Hydrocarbon Oil Regulations 1973
  8. HCOTEG32000
    Hydrocarbon Oil (Amendment) Regulations 1981
  9. HCOTEG32250
    Hydrocarbon (mixing of oils) Regulations 1985
  10. HCOTEG32500
    Excise warehousing (etc) Regulations 1988
  11. HCOTEG32750
    Excise duties (personal reliefs) (Fuels and lubricants imported in vehicles) order 1989
  12. HCOTEG33000
    Excise duties (hydrocarbon oil) (Travelling showmen) relief Regulations 1989
  13. HCOTEG33250
    Excise goods (holding, movement, warehousing and REDS) Regulations 1992
  14. HCOTEG33500
    Excise duties (deferred payment) Regulations 1992
  15. HCOTEG33600
    Revenue Traders (Records and Accounts) Regulations 1992
  16. HCOTEG33750
    Excise goods (drawback) Regulations 1995
  17. HCOTEG34000
    Travellers reliefs (fuel and lubricants) order 1995
  18. HCOTEG34250
    Other fuel substitutes (rates of excise duty etc) order 1995
  19. HCOTEG34500
    Hydrocarbon oil (designated markers) Regulations 1996
  20. HCOTEG34750
    Hydrocarbon oil (payment of rebates) Regulations 1996
  21. HCOTEG35000
    Hydrocarbon oil duties (marine voyages reliefs) Regulations 1996
  22. HCOTEG35250
    Warehousekeepers and owners of warehoused goods Regulations 1999
  23. HCOTEG35750
    Registered Dealers in Controlled Oil Regulations 2002
  24. HCOTEG36250
    Hydrocarbon oil (industrial reliefs) Regulations 2002
  25. HCOTEG36500
    Hydrocarbon oil (Marking) Regulations 2002
  26. HCOTEG36550
    Hydrocarbon oil (Marking) (Amendment) Regulations 2007
  27. HCOTEG36750
    Excise warehousing (energy products) Regulations 2004
  28. HCOTEG37000
    Biofuels and other fuel substitutes (payment of excise duties etc) Regulations 2004
  29. HCOTEG37100
    Biofuels and other fuel substitutes (payment of excise duties etc) (Amendment) Regulations 2007
  30. HCOTEG37250
    The Measuring Instruments (Liquid Fuel and Lubricants) Regulations 2006
  31. HCOTEG37500
    The Hydrocarbon Oil (Registered Remote Markers) Regulations 2005
  32. HCOTEG37750
    Council Directive (92/12/EEC) (Holding and Movement Directive)
  33. HCOTEG38000
    Council Directive (EC) No 2003/96 (Energy Products Directive)