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Regulation 6 Charge to duty and allowance

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

New oil subject to a charge of duty under section 20A of the Act shall be charged at the time it is mixed and that duty shall be paid in accordance with regulation 8 below.

(2)

Where new oil is subject to an allowance under section 20A of the Act that allowance shall be determined at the time it is mixed and it shall be made in accordance with regulation 9 below.