(1)The Commissioners may by regulations provide for—
(a)references in this Act, or specified references in this Act, to hydrocarbon oil to be construed as including references to—
(i)bioethanol;
(ii)bioethanol blend;
(b)references in this Act, or specified references in this Act, to duty on hydrocarbon oil to be construed as including references to duty under—
(i)section 6AD above;
(ii)section 6AE above;
(c)bioethanol, or bioethanol blend, to be treated for the purposes of such of the following provisions of this Act as may be specified as if it fell within a specified description of hydrocarbon oil.
(2)Where the effect of provision made under subsection (1) above is to extend any power to make regulations, provision made in exercise of the power as extended may be contained in the same statutory instrument as the provision extending the power.
(3)In this section “specified” means specified by regulations under this section.
(4)Regulations under this section may make different provision for different cases.
(5)Paragraph (b) of subsection (1) above shall not be taken as prejudicing the generality of paragraph (a) of that subsection.]
Textual Amendments
F1Ss. 6AD-6AF inserted (1.1.2005) by Finance Act 2004 (c. 12), s. 10(3)(10) (with s. 10(11))