{
  "url": "https://openlegislation.uk/hydrocarbon-oil-industrial-reliefs-regulations-2002/regulation-3",
  "json_url": "https://openlegislation.uk/hydrocarbon-oil-industrial-reliefs-regulations-2002/regulation-3.json",
  "legislation": "uksi/2002/1471",
  "legislation_title": "The Hydrocarbon Oil (Industrial Reliefs) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/hydrocarbon-oil-industrial-reliefs-regulations-2002",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“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);\n“approved repayment user” means a person approved by the Commissioners for the purposes of section 9(4) of the Oil Act (repayment of duty where duty paid hydrocarbon oil put to qualifying use);\n“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);\n“duty” means the excise duty charged on hydrocarbon oil by section 6(1) of the Oil Act;\n“the Oil Act” means the Hydrocarbon Oil Duties Act 1979.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 9 was amended by S.I. 1992/3152, regulation 3(1) and S.I. 1992/3158, regulation 3(2)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1471/regulation/3",
    "retrieved_at": "2026-10-29T06:55:15.539166+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."
}