Regulation 6 Set-offsI1

Subject to paragraph (2) below an approved person shall set-off all sums to which he is entitled as rebate under section 11 of the Hydrocarbon Oil Duties Act 1979^f1 all sums to which he is entitled to repayment under section 15 of that Act F1, F2all sums to which he is entitled as relief in accordance with regulations made under section 20AA of that Act, all sums to which he is entitled to repayment under regulation 3(1)(b) of the Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996 F3, all sums to which he is entitled to relief under regulation 21 of the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 and such other sums as the Commissioners may allow against excise duty required to be paid by him on payment day under regulation 5 above.

An approved person shall not set-off those sums referred to in paragraph (1) above unless on or before the said payment day he submits to the Commissioners a claim for set-off in such form and manner and containing such particulars as they may require.

Rebate shall not be set-off under paragraph (1) above at a payment day earlier than that on which duty deferred under these Regulations, in respect of which the rebate exists, would have been due.