The Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996

Amendment of the Hydrocarbon Oil Regulations 1973 U.K.

13.  The Hydrocarbon Oil Regulations 1973(1) shall be amended as follows—

(a) in regulation 4,

(i) for the words “regulation 8 of the Warehousing Regulations 1975(2)” there shall be substituted “regulations 15, 16 and 17 of the Excise Warehousing (Etc.) Regulations 1988(3)”, and

(ii) for the words “section 80 of the Act of 1952(4)” there shall be substituted “section 92 of the Customs and Excise Management Act 1979(5)”; and

(b) regulations 34, 35 and 36 shall be omitted.

Commencement Information

I1 Reg. 13 in force at 1.11.1996, see reg. 1

(1)

S.I. 1973/1311, relevant amending instrument is S.I. 1976/443.

(2)

S.I. 1975/1789, revoked by S.I. 1979/208.

(3)

S.I. 1988/809, relevant amending instrument is S.I. 1995/1046.

(4)

15 & 16 Geo. 6 & 1 Eliz. 2. c.44; section 80 was repealed by the Customs and Excise Management Act 1979 (c. 2), section 177(3) and Schedule 6.

(5)

1979 c. 2; section 92 was amended by the Isle of Man Act 1979 (c. 58), section 13 and Schedule 1, paragraph 21, S.I. 1991/2725, regulation 3, and the Finance Act 1994 (c. 9), section 9(9) and Schedule 4, paragraph 2.