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Notice 179

This guidance should be read in conjunction with Notice 179 as the notice contains information which will not be repeated here.

»Ê¹ÚÌåÓýapp basic procedures for making ‘entryâ€� of premises, and for the authorisation and approval of ‘Motor and Heating Fuelâ€� producer’s premises and warehouses (Duty-suspended installations) are set out in Notice 179 Section 3.

Section 3.3 deals with making entry for, and authorisation and approval of oils producer’s premises, distinguishing between Class A and Class B activities.

Section 3.8 deals with authorisation and approval of oils warehouses.

Section 3.9 deals with types of oils warehouses

See Notice 179 Appendix D for the definition of what constitutes ‘production� of oil for excise duty purposes.