10 Restrictions on the use of duty-free oil
Hydrocarbon Oil Duties Act 1979 (1979 c 5) | Legislation

10  Restrictions on the use of duty-free oil

(1)     Except with the consent of the Commissioners, no oil in whose case delivery without payment of duty has been permitted under section 9 above shall—

(a)     be put to a use not qualifying for relief under that section; or

(b)     be acquired or taken into any vehicle, appliance or storage tank in order to be put to such a use.

(2)     In giving their consent for the purposes of subsection (1) above, the Commissioners may impose such conditions as they think fit.

(3)     [Where any person]—

(a)     uses or acquires oil in contravention of subsection (1) above; or

(b)     is liable for oil being taken into a vehicle,

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