Section 10A: Income derived by a firm authorised under regulation 10 (3) (f) of the
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
10A. Income derived by a firm authorised under regulation 10 (3) (f) of the
Consumer Protection (Control of Imports) Regulations 1999 in respect of its bunkering activities of Marine Residual Fuel Oil (RMG 380 – 700 or RMK 380 – 700)
as per ISO 8217 Fuel Standard, Fifth Edition 2012 falling under HS Code
2710.1961 of the Customs Tariff Act.