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In 2008-09, 10 people were convicted of hydrocarbon oil offences in Northern Ireland. The legislation that covers the evasion or attempted evasion of duty on hydrocarbon oil is the Customs and Excise Management Act 1979, and this covers both fuel smuggling and fuel laundering offences.
Tackling fuel crime is a key priority for the Government. HM Revenue and Customs works in close partnership with other law enforcement agencies within the Organised Crime Task Force to disrupt fuel smugglers and launderers, bring them before the courts and confiscate their illegally acquired assets.