In these Regulations—

• “approved person” means a person approved by the Commissioners under regulation 4 of the Deferment Regulations;

• F8“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 F9aqua methanol, biodiesel, bioethanol or fuel substitute;

• “biofuels duty” means F10aqua methanol duty, bioethanol duty, biodiesel duty or fuel substitute duty;

• “chargeable use”—

  1. za

     F11in relation to aqua methanol, means chargeable use within the meaning of section 6AG(2) of the Oil Act,

  2. a

     in relation to biodiesel, means chargeable use within the meaning of section 6AA(2) of the Oil Act M3,

  3. b

     in relation to bioethanol, means chargeable use within the meaning of section 6AD(2) of the Oil Act, and

  4. c

     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 F2regulation 8A or 8E;

• F3“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;

• F12“kerosene heating system” means a heating system which uses a furnace or boiler which is designed or adapted to use kerosene as fuel;

• F4“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have notified is a large producer in accordance with regulation 19A(1) (and that notification has not been withdrawn);

• F12“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;

• F13“motor and heating fuels record” has the meaning given in regulation 13;

• F12“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—

  1. a

     sets aside biofuel for a chargeable use, or

  2. b

     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 producerF5...;

• F6“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—

  1. a

     as fuel for any engine, motor or other machinery, or

  2. b

     as an additive or extender in any substance so used.

References to “making entry” are references to making entry under section 108 of the Customs and Excise Management Act 1979.