Section 23(5)

In proceedings for an offence under this section consisting of the sale of fuel for delivery to a building or premises, it shall be a defence for the person accused to prove that he believed and had reasonable grounds for believing— that the building was exempted from the operation of section 20 or, in a case where the operation of that section is limited to specified classes of building, was not of a specified class; or that the fuel was acquired for use in a fireplace, boiler or plant so exempted or, in a case where the operation of that section is limited to specified classes of boilers or plant, in a boiler or plant not of a specified class.

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Source: legislation.gov.uk · retrieved 2026-07-30