Article 12 Relief on VAT and customs duty on imported hydrocarbon oil
The Corporation has relief under arrangements made by the Commissioners for His Majesty’s Revenue and Customs by way of refund of—
(a)
duty (whether of customs or excise) paid on imported hydrocarbon oil within the meaning of the Hydrocarbon Oil Duties Act 1979f1), or
(b)
value added tax paid on the importation of such oil,
which is brought into the United Kingdom for its official use, and subject to such conditions as may be imposed in accordance with the arrangements.
Annotations
Footnotes
- f1