# The Hydrocarbon Oil (Industrial Reliefs) Regulations 2002, Regulation 9: Claims for repayment


Claims by an approved repayment user for repayment of duty—
(a) must be made no later than 3 months after the period to which they relate, and that period must not be shorter than 2 months nor longer than 3 years, and
(b) shall not lie where the amount to be paid is less than £250.

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Source: https://www.legislation.gov.uk/uksi/2002/1471/regulation/9 (the official version)
Page: https://openlegislation.uk/hydrocarbon-oil-industrial-reliefs-regulations-2002/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.