{
  "url": "https://openlegislation.uk/hydrocarbon-oil-registered-dealers-in-controlled-oil-regulations-2002/note",
  "json_url": "https://openlegislation.uk/hydrocarbon-oil-registered-dealers-in-controlled-oil-regulations-2002/note.json",
  "legislation": "uksi/2002/3057",
  "legislation_title": "The Hydrocarbon Oil (Registered Dealers in Controlled Oil) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/hydrocarbon-oil-registered-dealers-in-controlled-oil-regulations-2002",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations come into force on 1st January 2003.\nAmendments to the Hydrocarbon Oil Duties Act 1979 (c. 5) and the Customs and Excise Management Act 1979 (c. 2) came into force on 24th July 2002 for the purpose of regulating dealers in controlled oil. These Regulations provide the machinery for administering the scheme, in particular:\nby defining a “registered dealer in controlled oil” and the privileges to which he is entitled;\nby specifying conditions and restrictions, including obligations of a registered dealer in controlled oil, in relation to approval, registration and cessation of trade;\nby providing the Commissioners of Customs and Excise with the power to require security for amounts that may become due by way of repayment of rebate;\nby requiring returns and notification to the Commissioners of Customs and Excise of certain information; and\nby requiring that guidance the Commissioners of Customs and Excise issue be taken into account in determining whether a registered dealer in controlled oil has contravened any provision or failed to comply with any condition, restriction or requirement imposed by or under these Regulations.\nA Regulatory Impact Assessment on the introduction of the scheme was published in April 2002 and is available from:\nHM Customs and Excise\nTax Practice – Environmental Taxes (Oils)\n3W Ralli Quays\n3 Stanley Street\nSALFORD\nM60 9LA",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/3057/note",
    "retrieved_at": "2026-10-29T06:36:43.504925+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}