HCOTEG20250 - Law - background: Scope of guidance
The aim of this section is to provide an introduction to UK legislation, and how this is produced, enacted or put into practise within the oils regime.
A separate section on 鈥楲aw鈥� provides a short pr茅cis of the relevant sections of the Law which applies to oils, where this might not otherwise be apparent. The aim of the section on 鈥楻elevant Law鈥� HCOTEG30000 is to help staff find out what is in the law more quickly, and to explain how we currently view the law.
Training
There is a TPQ available from the Tax Academy, Excise: Law awareness.