- Latest available (Revised)
- Point in Time (01/04/2022)
- Original (As made)
Point in time view as at 01/04/2022.
There are currently no known outstanding effects for the The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004, Section 2.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
2.—[F1(1)] In these Regulations—
“approved person” means a person approved by the Commissioners under regulation 4 of the Deferment Regulations;
[F2“aqua methanol duty” means the duty charged on aqua methanol by section 6AG of the Oil Act;]
“authorised person” means a person authorised by the Commissioners;
“biodiesel duty” means the duty charged on biodiesel by section 6AA(1) of the Oil Act M1;
“bioethanol duty” means the duty charged on bioethanol by section 6AD(1) of the Oil Act M2;
“biofuel” means [F3aqua methanol,] biodiesel, bioethanol or fuel substitute;
“biofuels duty” means [F4aqua methanol duty,] bioethanol duty, biodiesel duty or fuel substitute duty;
“chargeable use”—
[F5in relation to aqua methanol, means chargeable use within the meaning of section 6AG(2) of the Oil Act,]
in relation to biodiesel, means chargeable use within the meaning of section 6AA(2) of the Oil Act M3,
in relation to bioethanol, means chargeable use within the meaning of section 6AD(2) of the Oil Act, and
in relation to fuel substitute, means chargeable use within the meaning of section 6A(2) of the Oil Act M4;
“the Deferment Regulations” means the Excise Duties (Deferred Payment) Regulations 1992 M5;
“duty” means any duty of excise;
“entered premises” means premises that have been entered in accordance with [F6regulation 8A or 8E];
[F7“exempt producer” means a producer who is not liable under regulation 8A or 8E to make entry of production premises;]
“fuel substitute” means a liquid that is charged with fuel substitute duty;
“fuel substitute duty” means the duty charged by section 6A of the Oil Act M6;
[F8“kerosene heating system” means a heating system which uses a furnace or boiler which is designed or adapted to use kerosene as fuel;]
[F9“large producer” means a producer whom the Commissioners have notified is a large producer in accordance with regulation 19A(1) (and that notification has not been withdrawn);]
[F8“light oil heating system” means a heating system which uses a furnace or boiler which is designed or adapted to use light oil as fuel;]
[F10“motor and heating fuels record” has the meaning given in regulation 13;]
[F8“non-kerosene heating system” means a heating system which uses a furnace or boiler which is designed or adapted to use heavy oil other than kerosene as fuel;]
“the Oil Act” means the Hydrocarbon Oil Duties Act 1979;
“producer” means a person who—
sets aside biofuel for a chargeable use, or
makes a chargeable use of biofuel,
with the consequence that biofuels duty is charged;
“production premises” means any premises in relation to which a person is a producerF11...;
[F12“quarter” means the period of three calendar months commencing on 1st January, 1st April, 1st July and 1st October in any year;
“section 108” means section 108 of the Customs and Excise Management Act 1979;]
“used as motor fuel” means used—
as fuel for any engine, motor or other machinery, or
as an additive or extender in any substance so used.
[F13(2) References to “making entry” are references to making entry under section 108 of the Customs and Excise Management Act 1979.]
Textual Amendments
F1Reg. 2 renumbered as reg. 2(1) (30.6.2007) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) Regulations 2007 (S.I. 2007/1640), regs. 1, 3(2)
F2Words in reg. 2 inserted (14.11.2016) by The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendment) Regulations 2016 (S.I. 2016/976), regs. 1, 3(a)
F3Words in reg. 2 inserted (14.11.2016) by The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendment) Regulations 2016 (S.I. 2016/976), regs. 1, 3(b)
F4Words in reg. 2 inserted (14.11.2016) by The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendment) Regulations 2016 (S.I. 2016/976), regs. 1, 3(c)
F5Words in reg. 2 inserted (14.11.2016) by The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendment) Regulations 2016 (S.I. 2016/976), regs. 1, 3(d)
F6Words in reg. 2(1) substituted (30.6.2007) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) Regulations 2007 (S.I. 2007/1640), regs. 1, 3(3)
F7Words in reg. 2(1) inserted (30.6.2007) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) Regulations 2007 (S.I. 2007/1640), regs. 1, 3(4)
F8Words in reg. 2(1) inserted (1.4.2022) by The Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022 (S.I. 2022/234), regs. 1(1), 7(2)(a) (with regs. 9, 10)
F9Words in reg. 2(1) inserted (30.6.2007) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) Regulations 2007 (S.I. 2007/1640), regs. 1, 3(5)
F10Words in reg. 2(1) substituted (1.4.2022) by The Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022 (S.I. 2022/234), regs. 1(1), 7(2)(b) (with regs. 9, 10)
F11Words in reg. 2(1) omitted (30.6.2007) by virtue of The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) Regulations 2007 (S.I. 2007/1640), regs. 1, 3(6)
F12Words in reg. 2(1) inserted (30.6.2007) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) Regulations 2007 (S.I. 2007/1640), regs. 1, 3(7)
F13Reg. 2(2) inserted (30.6.2007) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) Regulations 2007 (S.I. 2007/1640), regs. 1, 3(8)
Marginal Citations
M1Section 6AA was inserted by section 5(4) of the Finance Act 2002 (c. 23).
M2Section 6AD was inserted by section 10(3) of the Finance Act 2004 (c. 12).
M3Section 6AA was inserted by section 5(4) of the Finance Act 2002 (c. 23) and subsection (2) was amended by section 11 of the Finance Act 2004 (c. 12).
M4Section 6A was inserted by section 11(1) of the Finance Act 1993 (c. 34); subsection (2) was amended by section 12 of the Finance Act 2004 (c. 12).
M5S.I. 1992/ 3152; amended by S.I. 1996/2567.
M6Section 6A was inserted by section 11(1) of the Finance Act 1993 (c. 34) and amended by paragraph 2 of Schedule 2 to the Finance Act 2002 (c. 23) and sections 10(4) and 12 of the Finance Act 2004 (c. 12).
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: