| Section | Section title | Summary and comments |
| 4 | Approvals | Approval may be granted individually or as a class. For example all Tied Oils delivered in the UK in containers of 210 litres or less are class approved. We may approve subject to conditions; approved furnace operators, approved repayment users or approved tied oil traders. |
| 5 | Applications for approval | Three options – furnace operator, repayment user, tied oil trader (or in combination) - and can only be made by using the right application form (HO27). |
| 6 | Certificates of approval | We have to give one with a unique number and saying what approved for. |
| 7 | Restriction on supply of rebated and duty free oil | Tied Oil can only go to tied oil trader – rebated light oil only to furnace operator. (see the Hydrocarbon Oil Duties Act 1979 (HODA) Section 5.14) |
| 8 | Security | This cross-refers to 9(1) of HODA but amounts to us being able to set conditions and/or security for tied oil traders. |
| 9 | Claims for repayment | …can’t be later than 3 months or for less than £250. |
| 10 | No drawback allowable where repayment permitted | Cross refers to 9(4) of HODA – can’t claim drawback and get repayment for duty paid oil put to tied oil use. |
