1 Refund of customs duties on hydrocarbon oil used for diplomatic or Commonwealth Secretariat purposes

1  Refund of customs duties on hydrocarbon oil used for diplomatic or Commonwealth Secretariat purposes

(1)     Subject to the provisions of this section, the Commissioners of Customs and Excise shall make arrangements for securing the refund of [duty (whether of customs or excise) paid on imported hydrocarbon oil (within the meaning of the Hydrocarbon Oil Duties Act 1979) or value added tax paid on the importation of such oil] which is—

(a)     bought in the United Kingdom;

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