HCOTEG120250 | Marking: scope of guidance

The purpose of this section is to give officers enough legal and technical information in order to be able to carry out their oils assurance activities and to be able to make routine decisions on the marking and control of oils.

For information on the return of ‘contaminated’ or waste oils, refer to Excise Notice 179, particularly paragraphs 5.7.4, 11.1 and 11.8.