HCOS3600 - Tied Oils: supplies to unauthorised traders
The table at paragraph 5.5 (‘deliveries and receipts’) of Notice 184A also contains the general condition that distributors must obtain the approval number of customers before supplying with tied oil and must be satisfied the customer is eligible to receive it. The vires to assess distributors supplying tied oil to customers not holding a valid individual approval are therefore the same as for losses outlined above and the power to assess is HODA s. 24(4B).
This does not apply to customers where class approval applies (see section 15 of Notice 184A).
Where it is appropriate (ie the oil is misused or acquired for misuse) and it can be proved the distributor undertook all reasonable checks before supplying oil and culpability therefore lies with an unapproved recipient, it would be correct to assess the acquirer under HODA s.10(3).