Regulation 7 Restriction on supply of rebated and duty free oil

Tied oil may be supplied only to an approved tied oil trader.

“Tied oil” means hydrocarbon oil that the Commissioners permit to be delivered for home use to an approved tied oil trader, without payment of duty in accordance with section 9(1) of the Oil Act.

Light oil in respect of which rebate has been allowed under section 14(1) of the Oil Act and not repaid may be supplied only to an approved furnace operator.