# The Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996, Regulation 7: Set-off

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

(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.
(2) Where regulation 6(2) above applies the approved person shall set-off the repayment in accordance with regulation 6 of the deferment Regulations.

---
Source: https://www.legislation.gov.uk/uksi/1996/2537/regulation/7 (the official version)
Page: https://openlegislation.uk/hydrocarbon-oil-duties-marine-voyages-reliefs-regulations-1996/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.