Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Oils Technical Manual

From
HM Revenue & Customs
Updated
, see all updates

Relevant Law: Hydrocarbon oil (Registered dealers in controlled oil) Regulations 2002

Section Section title Summary and comments
     
2 Interpretation Gives registered dealer in controlled oil the meaning given in Regulation 4
3 Un-regulated controlled oil Section 23a(1) and 4 of the Hydrocarbon Oil Duties Act 1979 (regulation of traders in controlled oil) does not apply to controlled oil that is in a small pre-packaged container, defined in Regulation 3(2) as a closed container that holds not more than 20 litres
4 Registered dealers in controlled oil Section 100G of the Customs and Management Act 1979 empowers the Commissioners to approve any person to buy, sell or deal in controlled oil and register them as a registered excise dealer and shipper (reds), under these Regulations 4(2) such a person shall be known as a ‘registered dealer in controlled oil’
5 Conditions of approval and registration A registered dealer in controlled oil must give notice to the Commissioners of any change or prospective change in the information they are required to furnish for their registration 5(1) without delay and in such manner as required 5(2) and such approval and registration shall be subject in addition to any further conditions or restrictions as the Commissioners may prescribe 5(3).
6 Cessation of trade A registered dealer in controlled oil who intends ceasing must notify the Commissioners without delay 6(1) and dispose of their stock in a manner as the Commissioners allow 6(2)
7 Security Security may be required
8 Privileges, conditions and restrictions A registered dealer in controlled oil is entitled to carry out a trade or business under section 23a(1) of the Hydrocarbon Oil Duties Act 1979 Section 8(1) but must comply with any conditions or restrictions 8(2)
9 Returns and information A registered dealer must make returns, in such form and manner as required 9(1) and without delay 9(2)
10 Guidance For the purpose of determining whether a registered dealer in controlled oil has contravened any provision of these Regulations or failed to comply with any condition, restriction or requirement - the extent to which they have followed any current guidance issued by the Commissioners must be taken into account.