http://www.legislation.gov.uk/uksi/1996/2537/regulation/4/madeThe Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996Excise dutiesKing's Printer of Acts of Parliament2016-06-07CUSTOMS AND EXCISEThese Regulations, which come into force on 1 November 1996, implement the provisions of Article 8(1)(c) of Council Directive 92/81/EEC (OJ No L316, 31.10.92, p. 12). They afford relief from excise duty on all oil used as fuel for the machinery of ships (excluding private pleasure craft) engaged on marine voyages.PART IIRELIEFS FROM EXCISE DUTYAmount4.(1)

Where the relief is allowed by regulation 3(1)(a) or (b) above the amount that may be repaid shall be the amount of duty charged and paid less any rebate or other repayment that has been allowed.

(2)

Where the relief is allowed by regulation 3(1)(c) above the amount that may be remitted shall be the amount of duty charged.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<act name="uksi">
<meta>
<identification source="#">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/uksi/1996/2537"/>
<FRBRuri value="http://www.legislation.gov.uk/id/uksi/1996/2537"/>
<FRBRdate date="1996-10-04" name="made"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/government/uk"/>
<FRBRcountry value="GB-UKM"/>
<FRBRsubtype value="regulation"/>
<FRBRnumber value="2537"/>
<FRBRname value="S.I. 1996/2537"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/uksi/1996/2537/made"/>
<FRBRuri value="http://www.legislation.gov.uk/uksi/1996/2537/made"/>
<FRBRdate date="1996-10-04" name="made"/>
<FRBRauthor href="#"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/uksi/1996/2537/made/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/uksi/1996/2537/made/data.akn"/>
<FRBRdate date="2024-11-24Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#">
<eventRef refersTo="#made" date="1996-10-04" eId="date-made" source="#"/>
<eventRef refersTo="#laid" date="1996-10-08" eId="date-laid-1" source="#united-kingdom-parliament"/>
<eventRef refersTo="#coming-into-force" date="1996-11-01" eId="date-cif-1" source="#"/>
</lifecycle>
<analysis source="#">
<otherAnalysis source=""/>
</analysis>
<references source="#">
<TLCOrganization eId="united-kingdom-parliament" href="" showAs="UnitedKingdomParliament"/>
<TLCEvent eId="made" href="" showAs="Made"/>
<TLCEvent eId="laid" href="" showAs="Laid"/>
<TLCEvent eId="cif" href="" showAs="ComingIntoForce"/>
</references>
<proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#">
<dc:identifier>http://www.legislation.gov.uk/uksi/1996/2537/regulation/4/made</dc:identifier>
<dc:title>The Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996</dc:title>
<dc:subject>Excise duties</dc:subject>
<dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:modified>2016-06-07</dc:modified>
<dc:subject scheme="SIheading">CUSTOMS AND EXCISE</dc:subject>
<dc:description>These Regulations, which come into force on 1 November 1996, implement the provisions of Article 8(1)(c) of Council Directive 92/81/EEC (OJ No L316, 31.10.92, p. 12). They afford relief from excise duty on all oil used as fuel for the machinery of ships (excluding private pleasure craft) engaged on marine voyages.</dc:description>
<ukm:SecondaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="secondary"/>
<ukm:DocumentMainType Value="UnitedKingdomStatutoryInstrument"/>
<ukm:DocumentStatus Value="final"/>
<ukm:DocumentMinorType Value="regulation"/>
</ukm:DocumentClassification>
<ukm:Year Value="1996"/>
<ukm:Number Value="2537"/>
<ukm:Made Date="1996-10-04"/>
<ukm:Laid Date="1996-10-08" Class="UnitedKingdomParliament"/>
<ukm:ComingIntoForce>
<ukm:DateTime Date="1996-11-01"/>
</ukm:ComingIntoForce>
<ukm:ISBN Value="0110630998"/>
</ukm:SecondaryMetadata>
<ukm:Statistics>
<ukm:TotalParagraphs Value="15"/>
<ukm:BodyParagraphs Value="15"/>
<ukm:ScheduleParagraphs Value="0"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</proprietary>
</meta>
<body>
<part eId="part-II">
<num>PART II</num>
<heading>RELIEFS FROM EXCISE DUTY</heading>
<hcontainer name="regulation" eId="regulation-4" uk:target="true">
<heading>Amount</heading>
<num>4.</num>
<paragraph eId="regulation-4-1">
<num>(1)</num>
<content>
<p>Where the relief is allowed by regulation 3(1)(a) or (b) above the amount that may be repaid shall be the amount of duty charged and paid less any rebate or other repayment that has been allowed.</p>
</content>
</paragraph>
<paragraph eId="regulation-4-2">
<num>(2)</num>
<content>
<p>Where the relief is allowed by regulation 3(1)(c) above the amount that may be remitted shall be the amount of duty charged.</p>
</content>
</paragraph>
</hcontainer>
</part>
</body>
</act>
</akomaNtoso>