HCOTEG212750 - Tables: table K - items covered by marking approvals

HMRC requirement

Notice

Law

The warehouse (duty suspended)

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The Hydrocarbon Oil (Marking Regulations) 2002

Or other place (remote marking premises) the trader is allowed to mark

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The Hydrocarbon Oil (Registered Remote Markers) Regulations 2005

Oils the trader is allowed to mark

Para 8.19 of Notice 179

The Hydrocarbon Oil (Marking Regulations) 2002, Regulation 3

The timeliness of the marking

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The Hydrocarbon Oil (Marking Regulations) 2002, Regulation 8

The equipment used to do the marking

Para 8.11.2 of Notice 179

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Conditions you must observe

Para 8.10 of Notice 179

The Hydrocarbon Oil (Marking Regulations) 2002, Regulation 10

The requirement for separate storage of marked and unmarked oils

Para 8.12 of Notice 179

The Hydrocarbon Oil (Marking Regulations) 2002, Regulation 11

The labelling of marked oils and the endorsing of the delivery notes that accompany marked oils (saying for example ‘not to be used as road fuel�)

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The Hydrocarbon Oil (Marking Regulations) 2002, Regulation 12

Records to be kept and information sent to us

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The Hydrocarbon Oil (Registered Remote Markers) Regulations 2005, Regulation 9 and the Revenue Traders (Accounts and Records) Regulations 1992