2004 No. 2064
The Excise Warehousing (Energy Products) Regulations 2004
Made
Laid before Parliament
Coming into force
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 93, 100G(1) and 100H(1)(b), (c), (d), (g), (k) and (m) and (2) of the Customs and Excise Management Act 1979 M1 and sections 21(1), (2) and (2A) and 23C(2) and (3) and paragraphs 3, 11, 19 and 25 of Schedule 3 of the Hydrocarbon Oil Duties Act 1979 M2, hereby make the following Regulations:C1
1979 c. 2; section 1(1) defines “the Commissioners” as meaning “the Commissioners of Customs and Excise”. Relevant amendments were made to section 93 by paragraph 2 of Schedule 8 to the Finance Act 1981 (c. 35), paragraphs 3 to 7 of Schedule 3 to the Finance Act 1986 (c. 41), section 9(2) of the Finance Act 1988 (c. 39), paragraph 2 of Schedule 2 to the Finance (No. 2) Act 1992 (c. 48) and paragraph 3 of Schedule 4 to the Finance Act 1994 (c. 9). Sections 100G and 100H were inserted by Schedule 4 to the Finance Act 1991 (c. 31) and relevant amendment was made to section 100H by paragraph 6 of Schedule 1 to the Finance (No. 2) Act 1992 (c. 48).
1979 c. 5; section 27(3) applies the definitions of "the Commissioners", “excise warehouse” and “warehouse” and cognate expressions in section 1(1) of the Customs and Excise Management Act 1979 (c. 2). By virtue of section 6A(4) (inserted by section 11(1) of the Finance Act 1993 (c. 34)), the references to “hydrocarbon oil” in the following provisions (such as section 21 and Schedule 3) shall be construed as including references to any substance on which duty is charged under section 6A. By virtue of regulation 3 of S.I. 2004/2065, references to hydrocarbon oil in section 21 of, and paragraphs 3 and 11 of Schedule 3 to, the act are to be construed as including references to biodiesel and bioethanol. Section 21 was amended by Part 1(4) of Schedule 23 to the Finance Act 1993 (c. 34), paragraph 55 of Schedule 4 to the Finance (No. 2) Act 1992 (c. 48) and section 6(3) of the Finance Act 2004 (c. 12). Section 23C was inserted by section 13 of the Finance Act 2004 (c. 12). Paragraph 11 of Schedule 3 was amended by paragraph 4 of Schedule 4 to the Finance Act 1985 (c. 54).
Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(e)