HMRC internal manual

Oils Technical Manual

HCOTEG33000 - Relevant Law: Excise duties (hydrocarbon oil) (travelling showmen) relief Regulations 1989

Allows travelling showmen to run machines on rebated heavy oil if the powering vehicle’s prop-shaft has been removed and it is hooked up to removable tanks and pipes (which of course should be taken off before road use). See Regulations for further detail.