Regulation 9 Conditions for relief to be allowed
United Kingdom
Relief is not allowed unless this regulation is complied with.
If the registered remote marker is not the owner—
he must retain a copy of the form HO9 that he completes, and supply another copy to the owner, and
the owner must complete those parts of the copy form HO9 he receives that are applicable to him.
The registered remote marker and the owner must ensure that the particulars given are true and complete and do not include particulars of hydrocarbon oil F5, biodiesel F6or bioblend that—
has already been included in a form HO9;
was the subject of a rebate upon delivery for home use;
has not been marked by a registered remote marker; or
is intended for a use for which the appropriate rebate is not allowed.
The Commissioners may provide different forms HO9 for different purposes; in particular, they may provide forms that are suitable for electronic transmission.
A form HO9 is to be treated as having been provided by the Commissioners if they have approved it.
Annotations
Textual amendments
- F1
Word in reg. 9(2) inserted (1.4.2022) by The Hydrocarbon Oil Duties (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/238), regs. 1, 6(7)(a)
- F2
Words in reg. 9(2) inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 10(7)(a)
- F3
Words in reg. 9(4) inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 10(7)(b)
- F4
Words in reg. 9(4) inserted (1.4.2022) by The Hydrocarbon Oil Duties (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/238), regs. 1, 6(7)(b)
- F5
Word in reg. 9(5) inserted (1.4.2022) by The Hydrocarbon Oil Duties (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/238), regs. 1, 6(7)(c)
- F6
Words in reg. 9(5) inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 10(7)(c)
- F7
Word in reg. 9(8) inserted (1.4.2022) by The Hydrocarbon Oil Duties (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/238), regs. 1, 6(7)(d)
- F8
Words in reg. 9(8) inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 10(7)(c)