About this deal
The scheme does not apply to agents (including mutual co-operatives) who arrange a supply of controlled oil on behalf of someone else (a principal) where the:
Regulation 6 of The Revenue Traders (Accounts and Records) Regulations 1992 requires information to be recorded.
Citation Manager Formats
These will be issued where our advice and guidance has failed to resolve non-compliance or if we consider that the circumstances warrant an immediate warning. A warning letter will advise you that should there be further non-compliance with any of your obligations, we may proceed to civil penalties and, ultimately, withdrawal of approval. 8.4 Civil penalties gives details of any key persons currently under investigation for, or charged with, any offence of dishonesty, fraud, terrorism or organised crime
You can find more information about supplies made to ships other than private pleasure craft in Excise Notice 263: marine voyages — relief from fuel duty. 5.10 Definition of ‘private pleasure craft’ If you do not hold a customer’s phone number as part of your normal business practice, we will not insist that you get it for our purposes. However, if a customer only gives a mobile phone number, you should consider this along with other indicators under paragraph 5.17 in deciding whether to make a supply. Approval for plant-hire firms who supply controlled oil will depend on how the fuel is supplied by them.More information about our complaints procedures is available. 3. Exclusions 3.1 Who is excluded from the scheme All other (bulk) supplies (delivered other than in portable containers, an example being a tanker-load). If you’re dealing with a new customer who does not have their postcode readily available, you do not have to insist upon the customer producing it at that time. You should ask the customer to supply it as soon as possible. d) operators of duty paid oils terminals which are Registered Remote Marking Premises marking their own oil marked controlled oils for other substances to be added to try to prevent the chemical marker being identified