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The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004
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Version Superseded: 01/04/2014
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There are currently no known outstanding effects for the The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004,
PART 3
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PART 3 U.K.Warehousing
Production in warehouseU.K.
6. Part 4 (production premises) does not apply where—
(a)the premises are an excise warehouse approved by the Commissioners under section 92 of the Customs and Excise Management Act 1979 M1, for the production and holding of the biofuel in question, and
(b)the producer is an authorized warehousekeeper (within the meaning of that term in regulation 3 of the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 M2) authorised by the terms of his approval to hold biofuels of that class or description.
Marginal Citations
M11979 c. 2; relevant amendments were made by Schedule 1of the Isle of Man Act 1979 (c. 58) and paragraph 2 of Schedule 4 to the Finance Act 1994 (c. 9).
WarehousingU.K.
7.—(1) Only biofuel that is—
(a)special energy product, or
(b)bioethanol for the production of bioethanol blend,
may be produced in an excise warehouse or warehoused.
(2) Subject to, and in accordance with, warehousing regulations—
(a)biofuel that is special energy product may be warehoused for any purpose,
(b)bioethanol may be warehoused only for the purpose of blending with hydrocarbon oil to produce bioethanol blend.
(3) In this regulation, “special energy product” has the same meaning as in regulation 2 of the Excise Warehousing (Energy Products) Regulations 2004 M3.
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