{
  "url": "https://openlegislation.uk/hydrocarbon-oil-duties-marine-voyages-reliefs-regulations-1996/regulation-7",
  "json_url": "https://openlegislation.uk/hydrocarbon-oil-duties-marine-voyages-reliefs-regulations-1996/regulation-7.json",
  "legislation": "uksi/1996/2537",
  "legislation_title": "The Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/hydrocarbon-oil-duties-marine-voyages-reliefs-regulations-1996",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Set-off",
  "text": "(1) Except where paragraph (2) below applies the Commissioners may set-off the amount of any repayment against any other debt then due to them from any person who is a qualified claimant in relation to the application.\n(2) Where regulation 6(2) above applies the approved person shall set-off the repayment in accordance with regulation 6 of the deferment Regulations.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 7 in force at 1.11.1996, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2537/regulation/7",
    "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."
}