The Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996

Cancellation of relief

8.—(1) Where there is a contravention of any condition imposed by or under Part V below the relief allowed shall be cancelled.

(2) Where any relief is cancelled any person who is a qualified claimant in relation to the application for relief shall, on demand, be liable to repay the amount of the repayment.