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Regulation 8 Time of markingF1

United Kingdom

Except as otherwise provided in regulations made by the Commissioners—

(a)

oil and bioblend must be marked before delivery for home use of that oil and bioblend; and

(b)

biodiesel must be marked before the biodiesel excise duty point arises.

Annotations

Textual amendments

F1

Reg. 8 substituted (1.4.2022) by The Hydrocarbon Oil Duties (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/238), regs. 1, 4(6)