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

Interpretation

2.  In these Regulations—

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

“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(1);

“bioethanol duty” means the duty charged on bioethanol by section 6AD(1) of the Oil Act(2);

“biofuel” means biodiesel, bioethanol or fuel substitute;

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

“chargeable use”—

(a)

in relation to biodiesel, means chargeable use within the meaning of section 6AA(2) of the Oil Act(3),

(b)

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

(c)

in relation to fuel substitute, means chargeable use within the meaning of section 6A(2) of the Oil Act(4);

“the Deferment Regulations” means the Excise Duties (Deferred Payment) Regulations 1992(5);

“duty” means any duty of excise;

“entered premises” means premises that have been entered in accordance with regulation 8;

“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(6);

“motor fuels record” has the meaning given in regulation 13;

“the Oil Act” means the Hydrocarbon Oil Duties Act 1979;

“producer” means a person who—

(a)

sets aside biofuel for a chargeable use, or

(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 producer, and which, if not entered by him, are required by regulation 8 to be entered;

“used as motor fuel” means used—

(a)

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

(b)

as an additive or extender in any substance so used.

(1)

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

(2)

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

(3)

Section 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).

(4)

Section 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).

(5)

S.I. 1992/ 3152; amended by S.I. 1996/2567.

(6)

Section 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).