Regulation 8 Applications for repayment
Applications for repayment under section 17A of the Oil Actf1 (biodiesel used otherwise than as road fuel)—
(a)
must be made no later than 3 months after the period to which they relate, and that period must not be shorter than 2 months nor longer than 3 years, and
(b)
shall not lie where the amount to be paid is less than £50.
Annotations
Footnotes
- f1
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Section 17A was added by paragraph 4 of Schedule 2 to the Finance Act 2002.