# The Hydrocarbon Oil (Industrial Reliefs) Regulations 2002, Regulation 3: Interpretation


In these Regulations—
“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);
“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);
“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);
“duty” means the excise duty charged on hydrocarbon oil by section 6(1) of the Oil Act;
“the Oil Act” means the Hydrocarbon Oil Duties Act 1979.

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Source: https://www.legislation.gov.uk/uksi/2002/1471/regulation/3 (the official version)
Page: https://openlegislation.uk/hydrocarbon-oil-industrial-reliefs-regulations-2002/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.