- Latest available (Revised)
- Original (As made)
There are currently no known outstanding effects for the The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008, Section 6.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
6.—(1) Amend the Hydrocarbon Oil (Marking) Regulations 2002 M1 as follows.
(2) In regulation 2 (interpretation)—
(a)in paragraph (1), at the end of the definition of “duty”, insert “ or, as the case may be, on bioblend under section 6AB of the Act ”; and
(b)in paragraph (2), for “means oil” substitute “ or bioblend means oil or bioblend ”.
(3) In regulation 3 (prescribed markers and colouring substance)—
(a)in paragraph (1)–
(i)replace the full stop at the end of sub-paragraph (b) with a semi-colon; and
(ii)after sub-paragraph (b) insert—
“(c)for bioblend that is a mixture of biodiesel and gas oil, the markers described in paragraph (2)(a) and (b) and the colouring substance described in paragraph (3);
(d)for bioblend that is a mixture of biodiesel and kerosene, the markers described in paragraph (2)(a) and (c).”.
(b)after paragraph (3) insert—
“(4) For the purposes of paragraph 1(c), the proportions described in regulation 3(2)(a), (b) and (3) apply as if the bioblend consisted entirely of gas oil.
(5) For the purposes of paragraph 1(d), the proportions described in regulation 3(2)(a) and (c) apply as if the bioblend consisted entirely of kerosene.”.
(4) After regulation 4 insert—
“4A. Subject to Part III (exceptions to marking requirements), no rebate of duty shall be allowed on bioblend under section 14B M2 of the Act unless there is added to the bioblend the markers and, in the case of bioblend that is a mixture of biodiesel and gas oil, the colouring substance prescribed by regulation 3.”.
(5) In regulation 6 (Commissioners' power to waive marking), for “regulation 4” substitute “ regulations 4 and 4A ”.
(6) In regulations 7 (application), 9 (use of composite solution), 11 (storage of marked oil), 14 (prohibitions relating to prescribed markers) and 16 (prohibition on importation of certain oil) after “oil” (in all places) insert “ or bioblend ”.
(7) In regulation 8 (time of marking) after “oil” (in both places) insert “ and bioblend ”.
(8) In regulation 12, after sub-paragraph (a) insert–
“(aa)where it contains, or is an outlet for, any bioblend marked under regulation 4A (marking required for rebate on bioblend), such bioblend is not to be used as road fuel;”.
(9) In paragraph (1) of regulation 13 (particulars to be recorded on delivery notes)—
(a)at the end of sub-paragraph (a) omit “or”;
(b)after sub-paragraph (b) insert–
“or
(c)bioblend marked under regulation 4A;”;
(c)in the full-out words, after “oil” insert “ or, as the case may be, bioblend ”.
(10) In regulation 15 (prohibition relating to other markers)—
(a)in paragraph (1) for “or kerosene” (in both places) substitute “ , kerosene or bioblend ”;
(b)in paragraph (2) after “oil” insert “ or, as the case may be, bioblend ”.
Marginal Citations
M1S.I.2002/1773; amended by S.I. 2007/1416.
M2Section 14B was inserted, with effect from 1st April 2008, by a resolution passed by the House of Commons on 18th March 2008 under the Provisional Collection of Taxes Act 1968, section 1(2).
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: