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The Biodiesel Duty (Biodiesel Produced From Waste Cooking Oil) (Relief) Regulations 2010

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Construction of references to hydrocarbon oil in the Oil Act

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3.—(1) The reference to duty on hydrocarbon oil in section 20AA (1)(a) of the Oil Act (power to allow reliefs) is to be construed as including a reference to duty under section 6AA of that Act (excise duty on biodiesel).

(2) The reference to hydrocarbon oil in section 20AA (2)(f) of the Oil Act is to be construed as including a reference to biodiesel.

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