7 Marked oil used as fuel for road vehicles
Finance Act 1996 (1996 c 8) | Legislation

7  Marked oil used as fuel for road vehicles

(1)     After section 24 of the Hydrocarbon Oil Duties Act 1979 (control of use of duty free and rebated oil) there shall be inserted the following section—

“24A Penalties for misuse of marked oil

(1)     Marked oil shall not be used as fuel for a road vehicle.

(2)     For the purposes of this section marked oil is any hydrocarbon oil in which a marker is present which is for the time being designated by regulations made by the Commissioners under subsection (3) below.

(3)     The Commissioners may for the purposes of this section designate any marker which appears to them to

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