Explanatory Note
(This note is not part of the Regulations)
These Regulations, which come into force on 1 November 1996, implement the provisions of Article 8(1)(c) of Council Directive 92/81/EEC (OJ No L316, 31.10.92, p. 12). They afford relief from excise duty on all oil used as fuel for the machinery of ships (excluding private pleasure craft) engaged on marine voyages.
Regulation 2 is concerned with interpretation of terms used in these Regulations.
Regulation 3 allows relief and prescribes the scope and form of that relief.
Regulation 4 specifies the amount of relief.
Regulations 5—8 relate to relief by repayment; they establish the person entitled to repayment and the circumstances in which repayment may be restricted, set off or cancelled, and specify the liable person in the event of cancellation of relief.
Regulations 9—10 relate to relief by remission; they establish the duty point and liable person(s) in the event of contravention of conditions of relief.
Regulation 11 sets out general conditions for relief.
Regulation 12 provides for the imposition of conditions specifically on qualified claimants.
Regulations 13—15 amend the Hydrocarbon Oil Regulations 1973 (S.I. 1973/1311), the Hydrocarbon Oil (Amendment) Regulations 1981 (S.I. 1981/1134), and the Excise Duties (Deferred Payment) Regulations 1992 (S.I. 1992/3152).