# Hydrocarbon Oil Duties Act 1979, Paragraph 19


Requiring a person owning or possessing a vehicle, vessel, machine or appliance which is constructed or adapted to use heavy oil as fuel to keep such accounts and records in such manner as may be prescribed, and to preserve such books and documents relating to the supply of heavy oil to or by him, or the use of heavy oil by him, for such period as may be prescribed.

---
Source: https://www.legislation.gov.uk/ukpga/1979/5/schedule/4/paragraph/19 (the official version)
Page: https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/schedule-4/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.