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The Graduated Vehicle Excise Duty (Prescribed Types of Fuel) Regulations 2001

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This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Interpretation

2.  In these Regulations—

“the 1994 Act” means the Vehicle Excise and Registration Act 1994;

“Condition A” means the Condition A specified in paragraph 1C(2) of Part 1A of Schedule 1 to the 1994 Act;

“diesel” means any diesel fuel within the definition in Article 2 of Directive 98/70/EC;

“Directive 98/70/EC” means Directive 98/70/EC of the European Parliament and of the Council of 13th October 1998(1) relating to the quality of petrol and diesel fuels and amending Council Directive 93/12/EEC(2);

“petrol” has the meaning given by Article 2 of Directive 98/70/EC;

“road fuel gas” has the meaning given by section 168AB(3) of the Income and Corporation Taxes Act 1988(3).

(1)

O. J. L350, 28.12.98, p. 58.

(2)

O. J. L74, 27.3.93, p. 81.

(3)

1988 c. 1. Section 168AB was inserted by section 60(3) of the Finance Act 1998 (c. 36) and amended with effect from the year 2002–03 by paragraph 2 of Schedule 11 to the Finance Act 2000 (c. 17).

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