- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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5.—(1) Article 5 shall be amended as follows.
(2) In paragraph (3)—
(a)omit sub-paragraph (c);
(b)after sub-paragraph (e) omit “or”; and
(c)after sub-paragraph (f) insert—
“(g)biobutanol in relation to which a duty of excise is chargeable under the 1979 Act(1) and which is supplied at or for delivery to places in the United Kingdom on or after 15th April 2009;
(h)renewable diesel in relation to which a duty of excise is chargeable under the 1979 Act(2) and which is supplied at or for delivery to places in the United Kingdom on or after 15th April 2009;
(i)the renewable diesel component in bioblend which contains renewable diesel, being bioblend in relation to which a duty of excise is chargeable under the 1979 Act and which is supplied at or for delivery to places in the United Kingdom on or after 15th April 2009; or
(j)the renewable diesel component in hydrocarbon oil, being hydrocarbon oil—
(i)comprising a mixture of heavy oil which is not renewable diesel and heavy oil which is renewable diesel,
(ii)in relation to which a duty of excise is chargeable under the 1979 Act(3), and
(iii)which is supplied at or for delivery to places in the United Kingdom on or after 15th April 2009.”.
(3) In paragraph (6) omit “or (c)”.
The duty of excise on biobutanol is chargeable under section 6A of the Hydrocarbon Oil Duties Act 1979, as inserted by section 11(1) of the Finance Act 1993 (c.34), and amended by the Finance Act 2000 (c.17), section 11(1), the Finance Act 2002 (c.23), section 7(1), and the Finance Act 2004 (c.12), section 10(4) and section 12(1).
The duty of excise on renewable diesel is chargeable under section 6 of the Hydrocarbon Oil Duties Act 1979.
The duty of excise on such a mixture is chargeable under section 6 of the Hydrocarbon Oil Duties Act 1979.
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