# The Hydrocarbon Oil (Amendment) Regulations 1993, Regulation 6: Amendment of the Hydrocarbon Oil Regulations 1973


After regulation 50 there shall be inserted—
“MEASUREMENT OF VOLUME
51 (1) Where pursuant to section 12 of the Finance Act 1993 the volume of any liquid is to be calculated in accordance with regulations made under that section its volume shall be calculated in the following manner—
(a) subject to any requirement made by the authorised person in accordance with regulation 14 above, its volume, density and temperature shall be measured; and
(b) its volume in standard litres shall then be determined by means of reference to such internationally recognised conversion tables as, in the opinion of the Commissioners, are suitable for this purpose.
(2) In ascertaining for the purposes of the Hydrocarbon Oil Duties Act 1979—
(a) the amount of any duty of excise chargeable on any liquid by virtue of that Act; or
(b) the amount of any rebate allowable on any such liquid by virtue of that Act,
except as otherwise provided for in this regulation, the volume of that liquid shall be taken (if it would not otherwise be so taken) to be what would be its volume in standard litres.
(3) Where any hydrocarbon oil is imported or removed for home use in a quantity or in circumstances where, in the opinion of the authorised person, it is inexpedient to measure the temperature of that oil the temperature shall be assumed to be 15°C.”

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Source: https://www.legislation.gov.uk/uksi/1993/2267/regulation/6 (the official version)
Page: https://openlegislation.uk/hydrocarbon-oil-amendment-regulations-1993/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.