The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008

The Hydrocarbon Oil (Marking) Regulations 2002 U.K.

6.—(1) Amend the Hydrocarbon Oil (Marking) Regulations 2002 M1 as follows.

(2) In regulation 2 (interpretation)—

(a) in paragraph (1), at the end of the definition of “duty”, insert “ or, as the case may be, on bioblend under section 6AB of the Act ”; and

(b) in paragraph (2), for “means oil” substitute “ or bioblend means oil or bioblend ”.

(3) In regulation 3 (prescribed markers and colouring substance)—

(a) in paragraph (1)–

(i) replace the full stop at the end of sub-paragraph (b) with a semi-colon; and

(ii) after sub-paragraph (b) insert—

“(c) for bioblend that is a mixture of biodiesel and gas oil, the markers described in paragraph (2)(a) and (b) and the colouring substance described in paragraph (3);

(d) for bioblend that is a mixture of biodiesel and kerosene, the markers described in paragraph (2)(a) and (c).”.

(b) after paragraph (3) insert—

“(4) For the purposes of paragraph 1(c), the proportions described in regulation 3(2)(a), (b) and (3) apply as if the bioblend consisted entirely of gas oil.

(5) For the purposes of paragraph 1(d), the proportions described in regulation 3(2)(a) and (c) apply as if the bioblend consisted entirely of kerosene.”.

(4) After regulation 4 insert—

“4A.   Subject to Part III (exceptions to marking requirements), no rebate of duty shall be allowed on bioblend under section 14B M2 of the Act unless there is added to the bioblend the markers and, in the case of bioblend that is a mixture of biodiesel and gas oil, the colouring substance prescribed by regulation 3.”.

(5) In regulation 6 (Commissioners' power to waive marking), for “regulation 4” substitute “ regulations 4 and 4A ”.

(6) In regulations 7 (application), 9 (use of composite solution), 11 (storage of marked oil), 14 (prohibitions relating to prescribed markers) and 16 (prohibition on importation of certain oil) after “oil” (in all places) insert “ or bioblend ”.

(7) In regulation 8 (time of marking) after “oil” (in both places) insert “ and bioblend ”.

(8) In regulation 12, after sub-paragraph (a) insert–

“(aa) where it contains, or is an outlet for, any bioblend marked under regulation 4A (marking required for rebate on bioblend), such bioblend is not to be used as road fuel;”.

(9) In paragraph (1) of regulation 13 (particulars to be recorded on delivery notes)—

(a) at the end of sub-paragraph (a) omit “or”;

(b) after sub-paragraph (b) insert–

“or

(c) bioblend marked under regulation 4A;”;

(c) in the full-out words, after “oil” insert “ or, as the case may be, bioblend ”.

(10) In regulation 15 (prohibition relating to other markers)—

(a) in paragraph (1) for “or kerosene” (in both places) substitute “ , kerosene or bioblend ”;

(b) in paragraph (2) after “oil” insert “ or, as the case may be, bioblend ”.

Marginal Citations

M1 S.I.2002/1773; amended by S.I. 2007/1416.

M2 Section 14B was inserted, with effect from 1st April 2008, by a resolution passed by the House of Commons on 18th March 2008 under the Provisional Collection of Taxes Act 1968, section 1(2).