Date-stamp loading
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 31 December 2020 - onwards
  Version 10 of 10    

101. Licensing of mineral oil traders.

(1) Every person who -

(a) produces, sells or deals in,

(b) keeps for sale or delivery, or

(c) delivers,

any mineral oil (other than additives or vehicle gas) for use as a propellant, or any aviation gasoline, shall hold a licence (in this section referred to as an "auto-fuel trader's licence") granted by the Commissioners under this section.

(2) Every person who -

(a) produces, sells or deals in,

(b) keeps for sale or delivery, or

(c) delivers,

any gas oil or kerosene that is, under section 97, liable to a rate lower than the appropriate standard rate, shall hold a licence (in this section referred to as a "marked fuel trader's licence") granted by the Commissioners under this section.

(3) For the purposes of subsections (1) and (2), a person must hold a separate auto-fuel trader's licence or marked fuel trader's licence for each premises in which the mineral oil concerned is produced and each premises or, in the case of a marked fuel trader's licence, place, in which it is -

(a) sold

Comparing proposed amendment...