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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations amend the Hydrocarbon Oil Regulations 1973 to increase to £250 the minimum amount for which a claim to duty relief may be made by a person approved to use a repayment scheme. The amendment does not affect the provisions that any claim may be for a period up to 3 years, but is intended to reduce the number of small claims.