CTHRepealedAct
Fuel Sale (Penalty Surcharge) Act 1997
6By whom is penalty surcharge payable?
Start here
Get a plain-English read of 6
Turn the raw legal text into a practical explanation grounded in Fuel Sale (Penalty Surcharge) Act 1997.
6 By whom is penalty surcharge payable?
Penalty surcharge on the sale of marked fuel is payable by the person owning the fuel immediately before its sale.