http://www.legislation.gov.uk/uksi/1992/3149/contents/made

The Hydrocarbon Oil (Amendment) Regulations 1992

Local Government

King's Printer of Acts of Parliament

2011-07-04

CUSTOMS AND EXCISE

These Regulations amend the Hydrocarbon Oil Regulations 1973 to increase to £250 the minimum amount for which a claim to duty relief may be made by a person approved to use a repayment scheme. The amendment does not affect the provisions that any claim may be for a period up to 3 years, but is intended to reduce the number of small claims.