# The Hydrocarbon Oil (Registered Dealers in Controlled Oil) Regulations 2002, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations come into force on 1st January 2003.
Amendments 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:
by defining a “registered dealer in controlled oil” and the privileges to which he is entitled;
by specifying conditions and restrictions, including obligations of a registered dealer in controlled oil, in relation to approval, registration and cessation of trade;
by 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;
by requiring returns and notification to the Commissioners of Customs and Excise of certain information; and
by 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.
A Regulatory Impact Assessment on the introduction of the scheme was published in April 2002 and is available from:
HM Customs and Excise
Tax Practice – Environmental Taxes (Oils)
3W Ralli Quays
3 Stanley Street
SALFORD
M60 9LA

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Source: https://www.legislation.gov.uk/uksi/2002/3057/note (the official version)
Page: https://openlegislation.uk/hydrocarbon-oil-registered-dealers-in-controlled-oil-regulations-2002/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.