The Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996U.K.
This section has no associated Explanatory Memorandum
5.—(1) Amend the Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996 as follows.
(2) In regulation 2 (interpretation)—
(a)after the definition of “approved person” insert “ “biofuel” means biodiesel, bioethanol, bioblend or bioethanol blend; ”
(b)in the definition of “qualified claimant”, after “hydrocarbon oil” in paragraphs (a) and (e) insert “ or, as the case may be, biofuel ”.
(3) In regulation 3 (reliefs)—
(a)in paragraph (1)–
(i)after “hydrocarbon oil” in sub-paragraph (a) insert “ or, as the case may be, biofuel ”,
(ii)after “heavy oil” in sub-paragraphs (b) and (c) insert “ or, as the case may be, bioblend ”;
(b)in paragraphs (5) and (6) after “heavy oil” insert “ or, as the case may be, bioblend ”.
(4) In regulation 6 (repayment)—
(a)in paragraph (2)–
(i)after “heavy oil” insert “ or, as the case may be, bioblend ”,
(ii)after “that oil” insert “ or bioblend ”;
(b)in paragraph (4), after “hydrocarbon oil” insert “ or, as the case may be, biofuel ”.
(5) In sub-paragraph (2)(b) of regulation 10 (excise duty point) after “heavy oil” insert “ or, as the case may be, bioblend ”.
(6) In regulation 11 (general conditions)—
(a)in sub-paragraph (3)(b) after “hydrocarbon oil” insert “ or, as the case may be, biofuel ”;
(b)in paragraph (4)–
(i)in sub-paragraph (a)–
(aa)after “hydrocarbon oil” insert “ or, as the case may be, biofuel ”,
(bb)after “that oil” insert “ or biofuel ”;
(ii)in sub-paragraphs (b) and (c), after “hydrocarbon oil” insert “ or, as the case may be, biofuel ”;
(c)in paragraph (5) after “hydrocarbon oil” (in all places) insert “ or, as the case may be, biofuel ”.