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The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004
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- UK Statutory Instruments
- 2004 No. 2065
- PART 6
- Regulation 19
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Changes over time for: Section 19
Version Superseded: 30/06/2007
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- 01/09/2004- Amendment
- 01/09/2004
Point in time - 30/06/2007- Amendment
- 31/12/2007- Amendment
- 14/11/2016- Amendment
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Returns, time and method of paymentU.K.
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19.—(1) Subject to paragraphs (4) and (6), a producer must, in relation to each of his entered premises, no later than the fifteenth day of each month—
(a)furnish a return of the quantities of biodiesel, bioethanol and fuel substitute, and
(b)pay the biofuels duty,
in respect of which there was an excise duty point in the preceding month.
(2) The return must be made on forms provided by the Commissioners for the purpose.
(3) The return must be furnished, and the payment made, to the Commissioners at such address as is specified in directions made by the Commissioners under section 116(1) of the Customs and Excise Management Act 1979.
(4) Where the fifteenth day of the month would fall on a day that is not a business day, the requirements of paragraph (1) must be complied with no later than the last business day before that fifteenth day.
(5) In paragraph (4), “business day” means a day that is a business day within the meaning of section 92 of the Bills of Exchange Act 1882 M1.
(6) If the producer is an approved person who is granted deferment of the biofuels duty in accordance with regulation 5 of the Deferment Regulations, then—
(a)no information need be furnished to the Commissioners in accordance with paragraph (1) above in relation to biofuel that is subject to that deferment, and
(b)the time when the biofuels duty is to be paid shall be the payment day specified by the Deferment Regulations.
(7) In any other case for which an excise duty point is fixed by these Regulations, the biofuels duty must be paid on or before the excise duty point.
Marginal Citations
M11882 c. 61; section 92 was amended by sections 3 and 4 of the Banking and Financial Dealings Act 1971 (c. 80).
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