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Contents

Official guidance
Hydrocarbon Oils Strategy

HCOS3000 · Tied Oils

  • HCOS3025 · Tied Oils scheme: background
  • HCOS3050 · Visits to Tied Oil traders: general
  • HCOS3075 · Assurance process
  • HCOS3100 · Records
  • HCOS3125 · Sources of advice for officers
  • HCOS3150 · Law and regulations
  • HCOS3175 · What must I look for when interpreting the law?
  • HCOS3200 · Types of visit
  • HCOS3225 · Pre-approval visits
  • HCOS3250 · Routine assurance visits
  • HCOS3275 · Tied Oil credibility checks
  • HCOS3350 · Common errors and action
  • HCOS3425 · Tied Oil return errors
  • HCOS3525 · Waste Tied Oil: recording of transactions and procedures
  • HCOS3550 · Losses and gains: Q&A
  • HCOS3575 · Assessments for losses and unauthorised supplies: unexplained losses
  • HCOS3600 · Supplies to unauthorised traders
  • HCOS3625 · Imports and exports: general
  • HCOS3650 · Tied Oil systems and risk table
  1. Tied Oils: contents
  2. Tied Oils: what must I look for when interpreting the law?

HCOS3175 | Tied Oils: what must I look for when interpreting the law?

From HM Revenue & Customs · Hydrocarbon Oils Strategy

When searching for, or applying what appears to be a relevant legal provision, you must always bear in mind that the law:

  • states what a person can or cannot do

  • specifies that in particular circumstances a person must do something, or follow a particular procedure, (these provisions leave the Commissioners no discretion), and

  • if silent on an issue, it is unlikely to provide the Commissioners with the legal powers to permit, or facilitate it.

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