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

Production in warehouse U.K.

6.  Part 4 (production premises) does not apply where—

(a) the premises are an excise warehouse approved by the Commissioners under section 92 of the Customs and Excise Management Act 1979 M1 , for the production and holding of the biofuel in question, and

(b) the producer is an authorized warehousekeeper (within the meaning of that term in regulation 3 of the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 M2 ) authorised by the terms of his approval to hold biofuels of that class or description.

Marginal Citations

M1 1979 c. 2; relevant amendments were made by Schedule 1of the Isle of Man Act 1979 (c. 58) and paragraph 2 of Schedule 4 to the Finance Act 1994 (c. 9).

M2 S.I. 1999/ 1278; there are amendments not relevant to this instrument.