The Hydrocarbon Oil Duties (Miscellaneous Amendments) Regulations 2022

Amendment of the Hydrocarbon Oil (Registered Remote Markers) Regulations 2005

6.—(1) The Hydrocarbon Oil (Registered Remote Markers) Regulations 2005(1) are amended as follows.

(2) In regulation 2(1) (interpretation)—

(a) in the definition of “appropriate rebate”—

(i) from “the rebate” to the end becomes sub-paragraph (a);

(ii) after that sub-paragraph insert—

“(b) the rebate that would have been allowed in relation to biodiesel at the biodiesel excise duty point had it been marked as it is now marked;”;

(b) at the appropriate place insert—

““biodiesel excise duty point” means the excise duty point which applies for biodiesel by virtue of regulation 17 (excise duty points) of the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) Regulations 2004;”;

(c) in the definition of “duty”—

(i) at the end of sub-paragraph (a), omit “and”;

(ii) at the end of sub-paragraph (b), after the semi-colon insert “and”;

(iii) after sub-paragraph (b) insert—

“(c) biodiesel by section 6AA(1) of that Act (excise duty on biodiesel);”;

(d) in the definition of “mark”, after “may be,” insert “biodiesel or”;

(e) in the definition of “the owner”, after “may be,” insert “biodiesel or”.

(3) In regulation 3 (approval and registration), after “oil” insert “, biodiesel”.

(4) In regulation 4(2) (certificates of registration)—

(a) in sub-paragraph (d), after “may be,” insert “biodiesel or”;

(b) in sub-paragraph (e), after “oil” insert “, biodiesel”.

(5) In regulation 6 (privileges of a registered remote marker), after “oil”, in each place it occurs, insert “, biodiesel or”.

(6) In regulation 8(3) (general conditions and restrictions)—

(a) after “oil”, in the first place it occurs, insert “, biodiesel”;

(b) after “may be,” insert “biodiesel or”.

(7) In regulation 9 (conditions for relief to be allowed)—

(a) in paragraph (2), after “oil” insert “, biodiesel”;

(b) in paragraph (4), after “may be,” insert “biodiesel or”;

(c) in paragraph (5), after “oil” insert “, biodiesel”;

(d) in paragraph (8), after “oil” insert “, biodiesel”.

(8) In regulation 11 (relieved hydrocarbon to be treated as rebated oil)—

(a) after “oil”, in the first place it occurs, insert “, biodiesel”;

(b) after “may be,” insert “biodiesel or”.

(9) In regulation 12 (relief)—

(a) in paragraph (1)—

(i) at the end of sub-paragraph (a), insert “or, in relation to biodiesel, at the biodiesel excise duty point no rebate of duty was allowed,”;

(ii) in sub-paragraphs (b) and (c) after “that”, in both places it occurs, insert “biodiesel or”;

(b) in paragraph (3) in the definitions of “the prescribed manner and proportions” and “the prescribed markers and colouring substances”, after “home use”, in both places it occurs, insert “or to biodiesel as a condition of allowing a rebate of duty at the biodiesel excise duty point”.

(10) In regulation 13(3) (relief that is not allowed), after “oil”, in both places it occurs, insert “, biodiesel”.

(1)

S.I. 2005/3472; amended by S.I. 2008/753 and 2009/56.