In the UK, HM Revenue and Customs (HMRC) require sound guidelines for the measurement of mineral (hydrocarbon) oils delivered from duty suspended premises, and certain fuel substitutes (i.e. biofuels), when raising revenue accounts.
This edition of HM 39 (formerly PMP No. 7) outlines the measurement practices required to meet the mandatory requirements as laid out in HMRC 179, published in November 2006. It takes into account new EC regulations for gauging equipment installed after 30 October 2006 and includes recommendations on how to attain accurate readings.
This publication deals not only with flow measurement, but also includes level, weight and temperature measurement. This is an essential guidance document and will assist anyone involved with measurement and accounting procedures for fuel held at duty suspended premises.
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