# The Excise Duties (Goods Imported for Testing, etc) Relief Order 1991, Article 3: Excepted cases


(1) Relief shall not be afforded by this Order in respect of goods imported for the purpose of any examination, analysis or test which itself constitutes a sales promotion.
(2) Relief shall not be afforded by this Order in respect of heavy oil imported for the purpose of being used as fuel for a road vehicle.
(3) In this Order “heavy oil” has the same meaning as in section 1 of the Hydrocarbon Oil Duties Act 1979.

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Source: https://www.legislation.gov.uk/uksi/1991/2089/article/3 (the official version)
Page: https://openlegislation.uk/excise-duties-goods-imported-for-testing-etc-relief-order-1991/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.