The Hydrocarbon Oil and Bioblend (Private Pleasure-flying and Private Pleasure Craft) (Payment of Rebate etc.) Regulations 2008

Statutory Instruments

2008 No. 2599

Excise

The Hydrocarbon Oil and Bioblend (Private Pleasure-flying and Private Pleasure Craft) (Payment of Rebate etc.) Regulations 2008

Made

3rd October 2008

Laid before Parliament

6th October 2008

Coming into force

1st November 2008

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 13AC(3), (6) and (7), 14E(3), (7) and (8) and 24(1) of the Hydrocarbon Oil Duties Act 1979(1):

(1)

1979 c.5; sections 13AC and 14E were inserted respectively by the Finance Act 2008 (c.9), Schedule 6, paragraphs 11 and 15. Section 24(1) was amended by the Finance Act 1987 (c.16) section 1(2) and (4), the Finance Act 1996 (c.8), sections 5(1), (5), 7(2), 205, Schedule 41, the Finance Act 1997 (c.16), sections 7(7), the Finance Act 2001 (c.9), section 3(2) and the Finance Act 2008 (c.9), Schedule 5, paragraph 20 and Schedule 6, paragraphs 5, 16 and 31. Section 27(3) adopts for the purposes of the Act or any instrument made under the Act the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c.2) (as substituted by the Commissioners for Revenue and Customs Act 2005 (c.11), Schedule 4, paragraph 22), namely “the Commissioners” means “the Commissioners for Her Majesty’s Revenue and Customs”.