# The Hydrocarbon Oil (Mixing of Oils) Regulations 1985, Regulation 9: Allowances


Where it appears by a return furnished under regulation 7 above that an allowance under section 20A of the Act is due to an approved mixer, that allowance, unless the Commissioners otherwise allow, shall be in the form of a credit which he shall set off against excise duty on oil otherwise due from him to the Commissioners at the time of furnishing the return.

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Source: https://www.legislation.gov.uk/uksi/1985/1450/regulation/9 (the official version)
Page: https://openlegislation.uk/hydrocarbon-oil-mixing-of-oils-regulations-1985/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.