9 Oil delivered for home use for certain industrial purposes
Hydrocarbon Oil Duties Act 1979 (1979 c 5) | Legislation

Delivery of oil without payment of duty

9  Oil delivered for home use for certain industrial purposes

(1)     The Commissioners may permit hydrocarbon oil to be delivered for home use to an approved person, without payment of excise duty on the oil, where—

(a)     it is to be put by him to a use qualifying for relief

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