SolvedHCOS3150 | Tied Oils: law and regulations
From HM Revenue & Customs · Hydrocarbon Oils Strategy
The legislation is contained in the following:
| Primary law | Hydrocarbon Oil Duties Act 1979 |
|---|---|
| Secondary law | The Hydrocarbon Oil (Industrial Reliefs) Regulations 2002 (SI. 2002/1471) |
| Tertiary | Notice 184A (para 5.5 in particular) |