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

PART 2 U.K. Effect on other enactments

Construction of references to hydrocarbon oil etc. in the Oil Act U.K.

3.—(1) The references to hydrocarbon oil in the following provisions of the Oil Act are to be construed as including references to biodiesel and bioethanol—

(a) section 15(1) (drawback of duty on exportation etc.) M1 ;

(b) section 19(3) (fuel used in lifeboats etc.) M2 ;

(c) section 20AA(1)(a) (power to allow reliefs)

(d) section 21(2) (regulations with respect to hydrocarbon oil);

(e) paragraphs 3 and 11 of Schedule 3 (subjects for regulations);

(f) paragraphs 17 and 21 of Schedule 4 (subjects for regulations).

(2) The references to hydrocarbon oil in the following provisions of the Oil Act are to be construed as including references to bioblend and bioethanol blend—

(a) section 3 (hydrocarbon oil as an ingredient in imported goods);

(b) section 15(1) (drawback of duty on exportation etc.);

(c) section 19(3) (fuel used in lifeboats etc.);

(d) section 20(1)(a) and (3)(a) (contaminated oil) M3 .

(3) The reference to the duty on hydrocarbon oil in section 15(1) of the Oil Act is to be construed as including reference to—

(a) biodiesel duty,

(b) the duty under section 6AB (bioblend) of the Oil Act M4 ,

(c) bioethanol duty, and

(d) the duty under section 6AE (bioethanol blend) of the Oil Act M5 .

(4) The references to the duty on hydrocarbon oil in section 20AA(1)(a) of the Oil Act are to be construed as including references to biodiesel duty and bioethanol duty.

Marginal Citations

M1 Section 15 was modified by section 12(3), and subsection (1) amended by section 12(7)(b), of the Finance Act 1993 (c. 34) and subsection (1) was amended by section 4 of the Finance Act 1999 (c. 16).

M2 Section 19 was modified by section 12(3) of the Finance Act 1993 (c. 34) and amended by section 8(2)(b) of the Finance Act 1996 (c. 8). Subsection (3) was amended by section 6(4) of the Finance Act 1981.

M3 Section 20 was substituted by paragraph 1 of Schedule 4 to the Finance Act 1985 (c. 54).

M4 Section 6AB was inserted by section 5(4) of the Finance Act 2002 (c. 23).

M5 Section 6AE was inserted by section 10(3) of the Finance Act 2004 (c. 12).

Revocations U.K.

4.—(1) The Other Fuel Substitutes (Payment of Excise Duty etc.) Regulations 1995 M6 are revoked.

(2) The Biodiesel and Bioblend Regulations 2002 M7 are revoked.

Marginal Citations

M6 S.I. 1995/2717, amended by S.I. 2002/1928.

M7 S.I. 2002/1928.

Amendment of the Deferment Regulations U.K.

5.—(1) Amend the Deferment Regulations as follows.

(2) In regulation 2—

(a) after the definition of “approved person” insert—

““biofuels” means a liquid that is charged with excise duty under section 6AA(2) (biodiesel), 6AD(2) (bioethanol) or 6A(2) (other liquid fuel substitutes) of the Hydrocarbon Oil Duties Act 1979;”, and

(b) in the definition of “hydrocarbon oil”, for the words in the parentheses substitute “ except biofuels and road fuel gas ”.

(3) In regulation 3(a), after “spirits,” insert “ biofuels, ”.

(4) In regulation 5(3), after sub-paragraph (b) insert—

“(ba) in the case of biofuels on which the duty would, but for deferment granted by these Regulations, be payable on or after the 15th day of one month and not later than the 14th day of the next month, the last business day of that next month;”

(5) In regulation 6(1) (set-offs), after the words “Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1992” insert “ , all sums to which he is entitled to relief under regulation 21 of the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 ”.

(6) In regulation 11 (purposes for which duty is treated as paid), immediately after paragraph (e) insert—

“;

(f) regulation 21 of the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004.”