Regulation 3 Interpretation
In these Regulations—
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“approved furnace operator” means a person approved by the Commissioners for the purposes of section 14(1) of the Oil Act (rebate of duty on light oil delivered for home use for use as furnace fuel);
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“approved repayment user” means a person approved by the Commissioners for the purposes of section 9(4) of the Oil Actf1 (repayment of duty where duty paid hydrocarbon oil put to qualifying use);
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“approved tied oil trader” means a person approved by the Commissioners for the purposes of section 9(1) of the Oil Act (delivery for home use of hydrocarbon oil without payment of duty);
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“duty” means the excise duty charged on hydrocarbon oil by section 6(1) of the Oil Actf2;
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“the Oil Act” means the Hydrocarbon Oil Duties Act 1979.
Annotations
Footnotes
- f1
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Section 9 was amended by S.I. 1992/3152, regulation 3(1) and S.I. 1992/3158, regulation 3(2).
- f2
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Section 6(1) was amended by section 4 of the Finance Act 1981 (c. 35), section 4 of the Finance Act 1982 (c. 39), section 1 of the Finance Act 1989 (c. 26), section 132 of, and Part I of Schedule 19 to, the Finance Act 1990 (c. 29), section 7 of the Finance Act 1997 (c. 16) and sections 6 and 165 of, and Part I(2) of Schedule 27 to, the Finance Act 1998 (c. 36).