The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004

  1. Introductory Text

  2. PART 1 Preliminary

    1. 1.Citation and commencement

    2. 2.Interpretation

  3. PART 2 Effect on other enactments

    1. 3.Construction of references to hydrocarbon oil etc. in the Oil Act

    2. 4.Revocations

    3. 5.Amendment of the Deferment Regulations

  4. PART 3 Warehousing

    1. 6.Production in warehouse

    2. 7.Warehousing

  5. PART 4 Production premises

    1. 8.Requirement to make entry of production premises

    2. 8A.(1) A producer to whom this regulation applies is liable...

    3. 8B.A producer is not liable to make entry of production...

    4. 8C.A producer who meets the first condition specified in regulation...

    5. 8D.A producer to whom regulation 8A applies must not send...

    6. 8E.Requirement to make entry of production premises used by several producers

    7. 8F.Cancellation of an entry of production premises

    8. 9.Storage of biofuels on production premises

    9. 10.Rights of access

    10. 11.Provision of facilities by producers etc.

    11. 12.Removal of biofuel from production premises for warehousing

  6. PART 5 Records and measurement

    1. 13.Motor fuels record

    2. 13A.(1) Every exempt producer must keep and preserve at production...

    3. 14.Fuel substitutes record and biodiesel record

    4. 15.Delivery note

    5. 16.Measurement

  7. PART 6 Excise duty points, returns and payment

    1. 17.Excise duty points

    2. 18.Person liable

    3. 19.Returns, time and method of payment

    4. 19A.Large producers

  8. PART 7 Relief for electricity generation

    1. 20.Interpretation of this Part

    2. 21.Relief

    3. 22.Form of relief

    4. 23.Set-off

    5. 24.Applications

    6. 25.Cancellation of relief

    7. 26.General conditions

    8. 27.Conditions imposed by the Commissioners

  9. PART 8 Biodiesel used otherwise than as road fuel

    1. 28.Applications for repayment under section 17A of the Oil Act

  10. Signature

    1. SCHEDULE

      Particulars to be entered in the motor fuels record

      1. 1.Charge arising on setting aside

      2. 2.Charge arising on chargeable use

  12. Explanatory Note