[20AA Power to allow reliefs]
Hydrocarbon Oil Duties Act 1979 (1979 c 5) | Legislation

[Powers to allow reliefs]

[20AA  Power to allow reliefs]

[(1)     The Commissioners may make regulations allowing reliefs as regards—

(a)     any duty of excise which has been charged in respect of hydrocarbon oil, . . ., or road fuel gas;

(b)     any amount which has been paid to the Commissioners under section 12(2)[, 13ZB(2)] [or 14C(3)] above;

(c)     any amount which would (apart from the regulations) be payable to the Commissioners under section 12(2)[, 13ZB(2)] [or 14C(3)] above.

(2)     The regulations may include such provision as the Commissioners think fit in connection with allowing reliefs, and in particular may—

(a)     provide for relief to take the form of a repayment

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