See HCOTEG122550
“ Dear ( Applicant ) ,
Hydrocarbon Oil (Payment of Rebates) Regulations: Licence
The Commissioners of Revenue and Customs licence ( name of
legal person ) operating at ( address at which stock of heavy oil
is stored ) to make payment of the rebate on heavy oil to be used
as fuel in accordance with these Regulations.
The initial accounting period will begin ( show date of issue
of licence ) and will end on ( show 31 March, 30 June, 30 September
or 31 December ). Thereafter for the purposes of these Regulations
your accounting periods will be ( show quarterly or annual ) ending
on ( show appropriate date ) in each calendar year.
It is a condition of this licence that you comply generally
with the requirements of the Regulations, and in particular that
you make and keep records of the use of all rebated heavy oil in
accordance with the Regulations. This Licence remains the property
of the Commissioners and may be withdrawn ( with or without
replacement by a further Licence ) by the Commissioners at any
time.”
Yours faithfully,
