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HCOTEG151500 | Deficiencies in Warehoused Oil: Gains and losses shown in trade records

From HM Revenue & Customs · Oils Technical Manual

This section contains the following:

Contents4 entries

  1. HCOTEG151510Gains and losses shown in trade records: Purpose of this section
  2. HCOTEG151530Gains and Losses shown in trade records: Causes of variation
  3. HCOTEG151540Gains and Losses shown in trade records: Undue variation in gain or loss
  4. HCOTEG151560Gains and losses shown in trade records: Explanations and payment of duties and VAT