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HCOTEG22250 - Oils Technical Manual - HMRC internal manual


HCOTEG22250 - Law - background: Legal roles and responsibilities
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Introduction
In searching any part of the law or its provisions, it is important to identify correctly the roles and responsibilities of those persons or legal entities involved, and to understand their respective obligations under the legislation.
In order to hold someone in breach of the legislation or regulations, they must first be mentioned in law and be held to be responsible for fulfilling some requirement in the legislation. ....

United Kingdom , Northern Ireland , Goods Holding , Mineral Oil Producers Premises , Dealer In Controlled Oil , Hydrocarbon Oil Industrial Reliefs Regulations , Tied Oil , Hydrocarbon Oil , Industrial Reliefs , Warehoused Goods Regulations , Fuel Substitutes Regulations , Excise Management Act , Heating Fuel , Registered Dealers , Controlled Oils , Controlled Oil , Registered Remote Marking , Hydrocarbon Oils , Registered Remote Markers , Registered Consignee , Excise Goods , Duty Point , ஒன்றுபட்டது கிஂக்டம் , வடக்கு ஐயர்ல்யாஂட் , பொருட்கள் வைத்திருத்தல் , தாது எண்ணெய் ப்ரொட்யூஸர்ஸ் ப்ரெமிஸஸ் ,

HCOTEG11400 - Oils Technical Manual - HMRC internal manual


HCOTEG11400 - Introduction and overview of oils activity: background to UK oils activity: Movement of products
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
In the UK most oil products move duty paid rather than duty-suspended beyond the place of their production (refinery).
However some oils are controlled beyond the duty point, under the Tied Oils (oils put to certain industrial use) and Registered Dealer in Controlled Oil (RDCO) schemes until they are accounted for by being put to an eligible use, as they are fully/partially ‘rebated’ or relieved of duty. ....

United Kingdom , Dealer In Controlled Oil , Tied Oils , Registered Dealer , Controlled Oil , Turbine Fuel , ஒன்றுபட்டது கிஂக்டம் , வியாபாரி இல் கட்டுப்படுத்தப்படுகிறது எண்ணெய் , கட்டப்பட்டது எண்ணெய்கள் , பதிவுசெய்யப்பட்டது வியாபாரி , கட்டுப்படுத்தப்படுகிறது எண்ணெய் , விசையாழி எரிபொருள் ,