# Hydrocarbon Oil Duties Act 1979, Section 23B: Power to provide for exceptions to section 23A


(1) The Commissioners may by regulations make provision for—
(a) exceptions to section 23A(1) above in addition to those allowed by section 23A(2) and (3) above;
(b) exceptions to section 23A(4) above in addition to those allowed by section 23A(5) and (6) above;
(c) exceptions to section 23A(7) above.
(2) Regulations under subsection (1) above may provide for exceptions allowed by such regulations to have effect subject to conditions—
(a) specified by such regulations;
(b) specified by the Commissioners under such regulations.

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Source: https://www.legislation.gov.uk/ukpga/1979/5/section/23B (the official version)
Page: https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/section-23B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.