HCOTEG10500 – Introduction and overview of oils activity: Law

The legislation for control of the oils regime is contained principally in:

  • The Customs and Excise Management Act 1979, as subsequently amended;
  • The Hydrocarbon Oil Duties Act 1979, as subsequently amended;
  • The Hydrocarbon Oil Regulations 1973, and subsequent regulations;
  • Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996

EC Directives, as applied by UK legislation

  • Energy Products Directive 2003/96/EC
  • Holding and Movement Directive 92/12/EC

The law provides the framework for the oils regime. Amongst other things it defines the scope of the regime, the trader’s obligations and the powers which Parliament has granted the Commissioners of H.M. Revenue & Customs (HMRC) to administer and to protect the revenue.

For further details see the sections on ‘Law Background’ HCOTEG20000 and ‘Relevant Law’ HCOTEG30000 in this guidance.

For further information on the legislation involved in the marking of oils, and the supply of rebated oils under the ‘Tied Oils’ and ‘Registered Dealers in Controlled Oils (RDCO) schemes, please see the guidance contained in X-99 ‘Oils Strategy’.

For further information on Biofuels and Fuel Substitutes see the guidance contained in HCOBIG ‘Biofuels Assurance’.

Home|Main Contents|Manual Contents

Previous Page|Next Page|Top|Menu