# The Hydrocarbon Oil Duties (Reliefs for Electricity Generation) Regulations 2005, Regulation 9: Application of Part 4


(1) This Part applies to relief allowed by regulation 3(1)(b) or (c) above.
(2) In this Part qualifying oil used to produce—
(a) heat and electricity; or
(b) heat, mechanical power and electricity
shall be treated as used to produce electricity.

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Source: https://www.legislation.gov.uk/uksi/2005/3320/regulation/9 (the official version)
Page: https://openlegislation.uk/hydrocarbon-oil-duties-reliefs-for-electricity-generation-regulations-2005/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.