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HMRC internal manual

Oils Technical Manual

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HM Revenue & Customs
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Authorisation and approval -Notice 179

Notice 179

This guidance should be read in conjunction with Notice 179 as the notice contains information which will not be repeated here.

The basic procedures for making ‘entry’ of premises, and for the authorisation and approval of ‘Motor and Heating Fuel’ producer’s premises and warehouses (Duty-suspended installations) are set out in Notice 179 Section 3.

Section 3.3 deals with making entry for, and authorisation and approval of oils producer’s premises, distinguishing between Class A and Class B activities.

Section 3.8 deals with authorisation and approval of oils warehouses.

Section 3.9 deals with types of oils warehouses

See Notice 179 Appendix D for the definition of what constitutes ‘production’ of oil for excise duty purposes.