HCOTEG20250 – Law Background: Scope of guidance

The aim of this section is to provide an introduction to UK and EC legislation, and how these are produced, enacted or put into practise within the oils regime.

A separate section on ‘Law’ provides a short précis of the relevant sections of the Law which applies to oils, where this might not otherwise be apparent. The aim of the section on ‘Relevant Law’ HCOTEG30000 is to help staff find out what is in the law more quickly, and to explain how we currently view the law.

Training

Both a Guided learning unit (GLU) on Excise law and training on the reading and interpretation of Excise law are available as part of the Excise Foundation Programme.

A further GLU on oils legislation is also available as part of the Excise Legal and Technical Training (ELTT) programme.