[24A Penalties for misuse of marked oil]

[24A  Penalties for misuse of marked oil]

[(1)     Marked oil shall not be used as fuel . . . [other than for an excepted machine].

(2)     For the purposes of this section marked oil is any hydrocarbon oil in which a marker is present which is for the time being designated by regulations made by the Commissioners under subsection (3) below.

(3)     The Commissioners may for the purposes of this section designate any marker which appears to them to be used for the purposes of the law of any place (whether within or outside the United Kingdom) for identifying hydrocarbon oil that is

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