http://www.legislation.gov.uk/uksi/2008/2599/introduction/made

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

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King's Printer of Acts of Parliament

2016-10-10

EXCISE

These Regulations come into force on 1st November 2008. They provide that a declaration that a quantity of heavy oil (including kerosene) or bioblend on which a rebate of excise duty has been allowed under the Hydrocarbon Oil Duties Act 1979 (c.5) (“rebated fuel”) is to be used for private pleasure-flying or for propelling a private pleasure craft must be made in the way and form specified by the Commissioners for Her Majesty’s Revenue and Customs (“the Commissioners”) in a notice.