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

Amendment of the Deferment Regulations U.K.

5.—(1) Amend the Deferment Regulations as follows.

(2) In regulation 2—

(a) after the definition of “approved person” insert—

““biofuels” means a liquid that is charged with excise duty under section 6AA(2) (biodiesel), 6AD(2) (bioethanol) or 6A(2) (other liquid fuel substitutes) of the Hydrocarbon Oil Duties Act 1979;”, and

(b) in the definition of “hydrocarbon oil”, for the words in the parentheses substitute “ except biofuels and road fuel gas ”.

(3) In regulation 3(a), after “spirits,” insert “ biofuels, ”.

(4) In regulation 5(3), after sub-paragraph (b) insert—

“(ba) in the case of biofuels on which the duty would, but for deferment granted by these Regulations, be payable on or after the 15th day of one month and not later than the 14th day of the next month, the last business day of that next month;”

(5) In regulation 6(1) (set-offs), after the words “Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1992” insert “ , all sums to which he is entitled to relief under regulation 21 of the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 ”.

(6) In regulation 11 (purposes for which duty is treated as paid), immediately after paragraph (e) insert—

“;

(f) regulation 21 of the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004.”