These Regulations may be cited as the Excise Duties (Hydrocarbon Oil) (Travelling Showmen) Relief Regulations 1989, and shall come into force on 5th February 1990. Relief 2. A travelling showman who uses as fuel for a road vehicle heavy oil on whose delivery for home use rebate has been allowed, shall not be required to pay the amount which would (apart from these Regu lations) be payable to the Commissioners under section 12(2) of the Hydrocarbon Oil Duties Act 1979 provided that—
(a) the road vehicle is immobilised by disconnection of the propeller shaft; and (b) the heavy oil is drawn—
(i) from a tank which is not permanently attached to the vehicle and which is separate from the tank from which fuel is drawn for propelling the vehicle; and
(ii) through a fuel pipe which is not permanently attached to the engine of the vehicle.