| Section | Section title | Summary and comments |
| 3 | Approval and registration | Borrows on Section 100G of the Customs and Excise management Act 1979 for power to register. |
| 4 | Certificates of registration | We must give them saying what they can mark and where. |
| 5 | Revocation or variation of approval and registration | We must give 60 days notice unless it’s a change the trader requests. |
| 6 | Privileges of a registered remote marker | They may mark after delivery for home use and trader doesn’t have to own the oil. |
| 7 | Withdrawal or restriction of privileges | We can do this whilst the 60 day notice is being served but only to protect the revenue. |
| 8 | General conditions and restrictions | We can set conditions in a notice. They can only mark what and where we say so. They must tell HMRC of any changes of circumstance. |
| 9 | Conditions for relief to be allowed | The marker and the owner must ensure a properly truthfully completed HO9 is sent in and this form does not cover oil on any other HO9. |
| 10 | Security | HMRC can demand it or demand additional security. |
| 11 | Relieved hydrocarbon oil to be treated as rebated oil | …is mentioned in the Hydrocarbon Oil Duties Act 1979 |
| 12 | Relief | …is allowed if un-rebated oil would get relief if marked according to our conditions> Prescribes appropriate rate. |
| 13 | Relief that is not allowed | …if HMRC thinks so. |
| 14 | The excise goods (holding, movement, warehousing and REDS) regulations 1992 | Amends section 2(1) |
| 15 | The Excise Duties (Deferred Payment) Regulations 1992 | Amends section 6(1) |
| 16 | Consequential Amendments to other regulations | Warehousekeepers and Owners of Warehouse Goods Regulations 1999 – omits definition of REDS Regulation 27 of the Excise Goods (Sales on board Ships and Aircraft) Regulations |
