{
  "url": "https://openlegislation.uk/hydrocarbon-oil-duties-marine-voyages-reliefs-regulations-1996",
  "json_url": "https://openlegislation.uk/hydrocarbon-oil-duties-marine-voyages-reliefs-regulations-1996.json",
  "id": "uksi/1996/2537",
  "title": "The Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996",
  "short_title": "Hydrocarbon Oil Duties (Marine Voyages Reliefs) 1996",
  "long_title": "These Regulations, which come into force on 1 November 1996, implement the provisions of Article 8(1)(c) of Council Directive 92/81/EEC (OJ No L316, 31.10.92, p. 12). They afford relief from excise duty on all oil used as fuel for the machinery of ships (excluding private pleasure craft) engaged on marine voyages.",
  "citation": "S.I. 1996/2537",
  "type": "uksi",
  "year": "1996",
  "number": "2537",
  "version": "current",
  "date": "1996-10-04",
  "revised": true,
  "valid_from": "2020-12-31",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-marine-voyages-reliefs-regulations-1996/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
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      "number": null,
      "heading": "PART I",
      "url": null,
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    },
    {
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    {
      "path": "part/II",
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      "number": "II",
      "heading": "RELIEFS FROM EXCISE DUTY",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
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    {
      "path": "regulation/7",
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    {
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      "status": null,
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    },
    {
      "path": "regulation/10",
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      "heading": "Excise duty point",
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      "status": null,
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    {
      "path": "part/V",
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      "number": "V",
      "heading": "CONDITIONS SUBJECT TO WHICH RELIEF IS ALLOWED",
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    {
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      "title": "Customs and Excise Management Act 1979",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2537",
    "retrieved_at": "2026-10-29T12:34:35.880755+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}