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HCOTEG34500 | Relevant Law: Hydrocarbon oil (Designated Markers) Regulations 1996

From HM Revenue & Customs · Oils Technical Manual

For the purposes of section 24A of the Hydrocarbon Oil Duties Act 1979, the Hydrocarbon oil (Designated Markers) Regulations 1996 designate the following substances as fiscal markers:

  • Solvent Yellow 124

  • n-butyl phenyl ether (commercially supplied as Accutrace Plus)

  • ((3-(sec-butyl)-4-(decycloxy)phenyl)methanetriyl)tribenzene (commercially supplied as Accutrace S10)

  • 1,4-dihydroxanthraquinone (commonly known as quinizarin)

  • 1:2 benzopyrone (commonly known as coumarin)

For subsequent marker regulations, please also refer to HCOTEG36500 ‘Hydrocarbon Oil (Marking) Regulations 2002’, HCOTEG37500 ‘The Hydrocarbon Oil (Registered Remote Markers) Regulations 2005' and HCOTEG36550 'Hydrocarbon Oil (Marking) (Amendment) Regulations 2007'.