[13ZB Restrictions on supply of certain heavy oil for heating etc]
Hydrocarbon Oil Duties Act 1979 (1979 c 5) | Legislation

[13ZB  Restrictions on supply of certain heavy oil for heating etc]

[(1)     If a person supplies relevant heavy oil, having reason to believe that it will be put to a particular use that is a prohibited use—

(a)     the Commissioners may assess the amount specified in subsection (3) as being excise duty due from the person (and may notify the person or the person's representative accordingly), and

(b)

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