Chapter HCOS2750

Published date10 April 2016
Record NumberHCOS2750
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

This is appropriate where there is persistent and / or significant non-compliance resulting in the risk of or actual misuse of rebated oil, and for failure by suppliers of red diesel to private pleasure craft to pay duty due. Withdrawal of approval should be the culmination of an escalating and fully recorded process of proportionate action including education, warning letters and penalties as well as a period of additional conditions if it is considered likely to...

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