Introductory Text
PART I
PRELIMINARY
1.Citation and commencement
2.Interpretation
PART II RELIEFS FROM EXCISE DUTY
3.Reliefs
4.Amount
PART III REPAYMENT OF DUTY
5.Application of Part III
6.Repayment
7.Set-off
8.Cancellation of relief
PART IV REMISSION OF PAYMENT
9.Application of Part IV
10.Excise duty point
PART V CONDITIONS SUBJECT TO WHICH RELIEF IS ALLOWED
11.General conditions
12.Conditions imposed by the Commissioners
PART VI AMENDMENTS TO OTHER REGULATIONS
13.Amendment of the Hydrocarbon Oil Regulations 1973
14.Amendment of the Hydrocarbon Oil (Amendment) Regulations 1981
15.Amendment of the deferment Regulations
Signature
Explanatory Note