# The Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022, Regulation 9: Vehicles other than road vehicles - forfeiture


(1) Where—
(a) heavy oil was taken as fuel into a vehicle at a time when it was not a road vehicle for the purposes of the Act, as it had effect before 1st April 2022;
(b) the oil remains in the vehicle as part of its fuel supply on or after 1st April 2022;
(c) the vehicle is not, or ceases to be, an excepted machine; and
(d) regulation 10(2) does not apply to the oil,
the heavy oil is liable to forfeiture.
(2) In this regulation—
(a) “heavy oil” has the meaning given in section 1(4) of the Act (hydrocarbon oil);
(b) “excepted machine” has the meaning given in section 27(1) of the Act (interpretation).

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Source: https://www.legislation.gov.uk/uksi/2022/234/regulation/9 (the official version)
Page: https://openlegislation.uk/hydrocarbon-oil-duties-consequential-amendments-and-transitional-provisions-regulations-2022/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.