# The Hydrocarbon Oil Duties (Reliefs for Electricity Generation) Regulations 2005, Regulation 12: Cancellation of relief


(1) If there is a failure to comply with any condition imposed by or under regulations 13 or 14, the relief allowed shall be cancelled.
(2) Where any relief is cancelled, any person who is a qualified claimant in relation to the application for relief shall, on demand, be liable to repay the amount of the relief.

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Source: https://www.legislation.gov.uk/uksi/2005/3320/regulation/12 (the official version)
Page: https://openlegislation.uk/hydrocarbon-oil-duties-reliefs-for-electricity-generation-regulations-2005/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.