HCOTEG36250 - Relevant Law: Hydrocarbon oil (Industrial reliefs) Regulations 2002

Section	Section title	Summary and comments
4	Approvals	Approval may be granted individually or as a class. For example all Tied Oils delivered in the UK in containers of 210 litres or less are class approved. We may approve subject to conditions; approved furnace operators, approved repayment users or approved tied oil traders.
5	Applications for approval	Three options - furnace operator, repayment user, tied oil trader (or in combination) - and can only be made by using the right application form (HO27).
6	Certificates of approval	We have to give one with a unique number and saying what approved for.
7	Restriction on supply of rebated and duty free oil	Tied Oil can only go to tied oil trader - rebated light oil only to furnace operator. (see the Hydrocarbon Oil Duties Act 1979 (HODA) Section 5.14)
8	Security	This cross-refers to 9(1) of HODA but amounts to us being able to set conditions and/or security for tied oil traders.
9	Claims for repayment	can’t be later than 3 months or for less than £250.
10	No drawback allowable where repayment permitted	Cross refers to 9(4) of HODA - can’t claim drawback and get repayment for duty paid oil put to tied oil use.