Relevant Law: The Hydrocarbon oil (marking) (amendment) Regulations 2007
These regulations amend the Hydrocarbon Oil (Marking) Regulations 2002 (HOMR), implementing in part Council Directive 95/60/EC(a) on the fiscal marking of gas oil and kerosene and amending Regulation 3(2)(a) of HOMR to prescribe an upper limit of 9 kilograms per 1,000,000 litres for the proportion of the common fiscal marker to be added to the relevant oil as well as amending two other drafting errors.
For details of HOMR see HCOTEG36500.
|Section||Section title||Summary and comments|
|2||Amendment||Amends the Hydrocarbon Oil (Marking) Regulations 2002 as follows|
|3||Regulation 3||Prescribes an upper limit of 9 kilograms per 1,000, 000 litres of oil for the proportion of the common fiscal marker to be added to the relevant oil|
|4||Regulation 4||Corrects a drafting error so that the requirement to add a colouring agent as a condition of allowing specified rebates of duty applies not only to gas oil but also to light oil|
|5||Regulation 5||Corrects a drafting error in Regulation 13(1)(b) of HOMR so that the requirement to record specified particulars on a delivery note applies to a person who supplies a quantity of kerosene exceeding 250 litres|