# Hydrocarbon Oil Duties Act 1979, Paragraph 5

Extent: E+W+S+N.I.

Requiring as a condition of allowing rebate on, or delivery without payment of duty of, any oil (subject to any exceptions provided by or under the regulations) that there shall have been added to that oil, at such times, in such manner and in such proportions as may be prescribed, one or more prescribed markers, with or without a prescribed colouring substance (not being a prescribed marker), and that a declaration to that effect is furnished.

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