The Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996

InterpretationU.K.

2.  In these Regulations—

“approved person” means a person approved under regulation 4 of the deferment Regulations in respect of heavy oil for use by ships making marine voyages;

[F1biofuel” means biodiesel, bioethanol, bioblend or bioethanol blend;]

“contravention” includes a failure to comply;

“the deferment Regulations” means the Excise Duties (Deferred Payment) Regulations 1992(1);

“marine voyage” means a voyage in which the ship is at all times—

(a)

within the limits of a port, or

(b)

outside the United Kingdom.

[F2private pleasure craft” has the same meaning as in section 14E of the Hydrocarbon Oil Duties Act 1979;]

“qualified claimant” means—

(a)

the owner of the ship on which the hydrocarbon oil [F3or, as the case may be, biofuel] was, or will be, used;

(b)

the charterer to whom that ship is, or was at the time of the marine voyage, demised;

(c)

a person appointed by the person mentioned in sub-paragraph (a) or (b) above to act as sole agent for that ship;

(d)

if he is authorised to do so by the person mentioned in sub-paragraph (a) or (b) above, the master of that ship; and

(e)

where the claim relates to hydrocarbon oil [F3or, as the case may be, biofuel] used on that ship while undergoing trials for the purpose of testing her hull or machinery, the builder or other person conducting the trials.

(1)

S.I. 1992/3152.