- Latest available (Revised)
- Original (As made)
There are currently no known outstanding effects for the The Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996, Section 3.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
3.—(1) Subject to the provisions of these Regulations—
(a)where hydrocarbon oil [F1or, as the case may be, biofuel] has been used as fuel for the machinery of a ship that has been engaged on a marine voyage the Commissioners shall, in respect of that fuel, repay any excise duty that has been charged and paid; or
(b)where heavy oil [F2or, as the case may be, bioblend] is delivered for use as fuel for the machinery of a ship that will be engaged on a marine voyage the Commissioners shall, in respect of that fuel, repay any excise duty that has been charged and paid; or
(c)where heavy oil [F3or, as the case may be, bioblend] is delivered for use as fuel for the machinery of a ship that will be engaged on a marine voyage the Commissioners shall, in respect of that fuel, remit the payment of any excise duty that has been charged.
(2) No relief shall be allowed in the case of a ship that is a private pleasure craft.
(3) No relief shall be allowed otherwise than upon the written application of a qualified claimant.
(4) No relief shall be allowed by paragraph (1)(a) or (b) above in the case of drawback goods.
[F4(5) No relief shall be allowed by paragraph 1(b) above unless the person who has paid the duty to the Commissioners is an approved person.]
(6) No relief shall be allowed by paragraph (1)(b) or (c) above unless the heavy oil [F5or, as the case may be, bioblend] is delivered directly from a warehouse or refinery to the ship that will be engaged on a marine voyage.
Textual Amendments
F1Words in reg. 3(1)(a) inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 5(3)(a)(i)
F2Words in reg. 3(1)(b) inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 5(3)(a)(ii)
F3Words in reg. 3(1)(c) inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 5(3)(a)(ii)
F4Reg. 3(5) substituted (1.1.2011) by The Hydrocarbon Oil Duties (Marine Voyages Reliefs) (Amendment) Regulations 2010 (S.I. 2010/2868), regs. 1, 3
F5Words in reg. 3(6) inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 5(3)(b)
Commencement Information
I1Reg. 3 in force at 1.11.1996, see reg. 1
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.