The Hydrocarbon Oil and Biofuels (Northern Ireland Private Pleasure Craft) Regulations 2021

Statutory Instruments

2021 No. 780

Excise

The Hydrocarbon Oil and Biofuels (Northern Ireland Private Pleasure Craft) Regulations 2021

Made

30th June 2021

Laid before Parliament

1st July 2021

Coming into force

1st October 2021

These Regulations are made by the Treasury and the Commissioners for Her Majesty’s Revenue and Customs.

The powers exercised by the Treasury are those conferred by section 14E(7) of the Hydrocarbon Oil Duties Act 1979(1).

The powers exercised by the Commissioners for Her Majesty’s Revenue and Customs are those conferred by sections 20AA(1) and (2) and 24(1) of, and paragraphs 19 to 21 of Schedule 4 to, the Hydrocarbon Oil Duties Act 1979(2).

(1)

1979 c. 5 (“HODA”). Section 14E was inserted by the Finance Act 2008 (c. 9), Schedule 6, paragraph 15. Section 14E(7A) was inserted by the Finance Act 2012 (c. 14), section 189. Section 14E of HODA was relevantly amended by paragraph 6 of Schedule 9 to the Taxation (Cross-border Trade) Act 2018 (c. 22). Paragraphs 6(3) and 6(4) of that Schedule are omitted by paragraph 17 of Schedule 11 to the Finance Act 2020 (c. 14) and a new section 14E of HODA was substituted by paragraph 8 of Schedule 11 to the Finance Act 2020, which was commenced in relation to Northern Ireland only by S.I. 2021/740 (C. 36) with effect from 30th June 2021, for the purposes of making regulations, and with effect from 1st October 2021 (also for Northern Ireland only), for all other purposes.

(2)

Section 20AA of HODA was inserted by the Finance Act 1989 (c. 26), section 2(1); sections 20AA-20AB were placed under a new heading entitled “Powers to allow reliefs” by the Finance Act 2016 (c. 24), Schedule 17(1), paragraph 6(2). The reference in section 20AA to hydrocarbon oil is to be construed as including a reference to biodiesel and bioblend, by virtue of regulation 3 of S.I. 2004/2065. The power to make regulations, other than under new section 14E(7) where it is conferred on “the Treasury”, is conferred on “the Commissioners” by section 24(1) of HODA, which was relevantly amended by the Finance Act 2008, Schedule 5, paragraph 20 and Schedule 6, paragraph 16; and section 27(3) of HODA provides that “the Commissioners” has the same meaning as that which it bears in the Customs and Excise Management Act 1979 (c. 2); section 1 of the latter Act (as amended by the Commissioners for Revenue and Customs Act 2005 (c. 11), section 50(6) and Schedule 4, paragraphs 20 and 22(b)), provides that “the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs. Paragraphs 19 to 21 of HODA Schedule 4 were relevantly amended by the Finance Act 2020, Schedule 11, paragraph 13 to insert references to “vessels”, which was commenced in relation to Northern Ireland only by S.I. 2021/740 (C. 36) with effect from 30th June 2021 for the purposes of making regulations, and with effect from 1st October 2021 (also for Northern Ireland only), for all other purposes.