# The Hydrocarbon Oil (Registered Remote Markers) Regulations 2005, Regulation 13: Relief that is not allowed

Extent: E+W+S+N.I.

(1) If it appears to the Commissioners that an amount of relief that the owner proposes to set-off is not allowed (“the disputed amount”) they may inform him that set-off is not permitted to the extent of the disputed amount.
(2) The notification given to the owner under paragraph (1) above must specify both the disputed amount and reasons why the relief is not allowed.
(3) If the owner has already set-off some or all of the disputed amount when he receives that notification, he must, without delay, inform the Commissioners in writing, specifying the amount set-off, the quantity of hydrocarbon oil , biodiesel or bioblend concerned, and the date that that oil , biodiesel or bioblend was marked.
(4) Nothing in this regulation prejudices—
(a) the owner's right to set-off an amount that the Commissioners subsequently determine is due to him;
(b) the owner's right to set-off an amount that a court or ... tribunal determines is due to him; or
(c) the Commissioners' right to make an assessment of the disputed amount in accordance with section 24(4A) of the Oil Act or section 12A of the Finance Act 1994 (other assessments relating to excise duty matters).

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Source: https://www.legislation.gov.uk/uksi/2005/3472/regulation/13 (the official version)
Page: https://openlegislation.uk/hydrocarbon-oil-registered-remote-markers-regulations-2005/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.