15 Drawback of duty on exportation etc of certain goods
Hydrocarbon Oil Duties Act 1979 (1979 c 5) | Legislation

Drawback

15  Drawback of duty on exportation etc of certain goods

(1)     A drawback equal to any amount . . . paid in respect of the goods in question by way of the excise duty on hydrocarbon oil shall be allowed on the . . . shipment as stores or warehousing in an excise warehouse for use as stores of—

(a)     any hydrocarbon oil; or

(b)     any article in which there is contained any hydrocarbon oil which was used, or which formed a component of any article used, as an

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