The Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022

Amendment of the Hydrocarbon Oil (Payment of Rebates) Regulations 1996

5.—(1) The Hydrocarbon Oil (Payment of Rebates) Regulations 1996(1) are amended as follows.

(2) In regulation 3(1) (interpretation), in the definition of “rebated heavy oil activity”—

(a) for “road vehicle (falling within that section)” substitute “vehicle, vessel, machine or appliance that is not an excepted machine”;

(b) after “vehicle”, in the second place it occurs, insert “, vessel, machine or appliance”.

(3) In regulation 5 (estimates and payments)—

(a) in paragraph (2) for “numbered 1 in Schedule 1 to these Regulations” substitute “specified in a notice published by HMRC Commissioners”;

(b) in paragraph (3)—

(i) in sub-paragraph (a)—

(aa) for “the estimate at Part 2” substitute “the relevant part of the estimate”;

(bb) for “at Part 2(a) in” substitute “in the relevant part of ”;

(ii) in sub-paragraph (b)—

(aa) for “the estimate at Part 3” substitute “the relevant part of the estimate”;

(bb) for “at Part 3(a) in” substitute “in the relevant part of”;

(iii) in sub-paragraph (c)—

(aa) in the words before paragraph (i), for “the estimate at Part 4” substitute “the relevant part of the estimate”;

(bb) in paragraph (i), for “at Part 4(c) in” substitute “in the relevant part of”;

(c) after paragraph (3) insert—

“(4) HMRC Commissioners must publish a notice specifying the form for the purposes of paragraph (2).”.

(4) In regulation 6 (supplementary estimates, events and additional rebate payments and forms)—

(a) in paragraph (2)—

(i) omit “(which activity, respectively, is the subject of an entry in Part 2 or Part 3, or Part 4 of the estimate)”;

(ii) for “in that Part” substitute “in the relevant part”;

(b) in paragraph (3)—

(i) in sub-paragraph (a) for “Part 2 (for estimated gas oil consumption)” substitute “the part of the form for estimated gas oil consumption”;

(ii) in sub-paragraph (b) for “Part 3 (for estimated section 12 kerosene consumption)” substitute “the part of the form for estimated section 12 kerosene(2) consumption”;

(iii) in sub-paragraph (c), in the words before paragraph (i)—

(aa) for “Part 4 (for estimated section 13AA kerosene consumption)” substitute “the part of the form for estimated section 13AA kerosene consumption”;

(bb) omit “to those Regulations”;

(c) in paragraph (4)—

(i) in sub-paragraph (a) for “numbered 2 in Schedule 1 to those Regulations” substitute “specified in a notice published by HMRC Commissioners”;

(ii) in sub-paragraph (b)—

(aa) for “numbered 3 in Schedule 1 to these Regulations” substitute “specified in a notice published by HMRC Commissioners”;

(bb) for “following” substitute “relevant”;

(cc) omit the words in brackets after “the occurring event”;

(d) after paragraph (5) insert—

“(6) HMRC Commissioners must publish a notice specifying the forms for the purposes of paragraph (4)(a) and (b).”.

(5) In regulation 8 (returns)—

(a) in paragraph (1)—

(i) omit “Part 1 of”;

(ii) for “numbered 4 in Schedule 1 to these Regulations” substitute “specified in a notice published by HMRC Commissioners”;

(b) in paragraph (2)(a)—

(i) omit “Part 1 of”;

(ii) for “Part 1”, in the second place it occurs, substitute “the estimate”;

(c) after paragraph (3) insert—

“(4) HMRC Commissioners must publish a notice specifying the form for the purposes of paragraph (1).”.

(6) In regulation 9 (records to be kept by a licensed user)—

(a) in paragraph (1) for “road vehicle falling within section 12 of the Act” substitute “non-excepted machine”;

(b) in paragraph (2)—

(i) in sub-paragraph (a) for “road vehicle falling within section 12 of the Act” substitute “non-excepted machine”;

(ii) in sub-paragraph (b)(i) for “road vehicle” substitute “non-excepted machine”;

(c) in paragraph (3)—

(i) for “road vehicle”, in each place it occurs, substitute “non-excepted machine”;

(ii) in sub-paragraph (a) after “unregistered vehicle” insert “or a non-excepted machine that is not a road vehicle(3)”;

(iii) in sub-paragraph (d) for “vehicle”, in the second place it occurs, substitute “machine”;

(d) after paragraph (4) insert—

“(5) In this regulation “non-excepted machine” means any vehicle, vessel, machine or appliance that is not an excepted machine.”.

(7) Omit Schedule 1 (forms).

(1)

S.I. 1996/2313.

(2)

“Section 12 kerosene” is defined in regulation 3(1) of S.I. 1996/2313 as “heavy oil of the description given by paragraph (c) of section 11(1) of the Act” and “the Act” is defined as “the Hydrocarbon Oil Duties Act 1979”.

(3)

“Road vehicle” is defined in section 27(1) of HODA.