The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008

The Hydrocarbon Oil Duties (Reliefs for Electricity Generation) Regulations 2005

9.—(1) Amend the Hydrocarbon Oil Duties (Reliefs for Electricity Generation) Regulations 2005(1) as follows.

(2) In regulation 2 (interpretation)—

(a) in the definitions of “auto-generator”, “exempt unlicensed electricity supplier” and “qualified claimant”, after “qualifying oil”, insert “or qualifying bioblend”;

(b) before the definition of “qualifying claimant” insert –

““qualifying bioblend” means bioblend on which a rebate has been allowed under section 14B(2) of the Hydrocarbon Oil Duties Act 1979;”;

(c) for the definition of “relevant duty” substitute–

““relevant duty” means–

(a)

the duty charged on qualifying oil by section 6(1) of the Hydrocarbon Oil Duties Act 1979 less any rebate that has been allowed by section 11(1) or 14(1) of that Act; and

(b)

the duty charged on qualifying bioblend by section 6AB of the Hydrocarbon Oil Duties Act 1979 less any rebate that has been allowed by section 14B of that Act.”.

(3) In paragraphs (1) and (2) of regulation 3 (relief), paragraph (2) of regulation 9 (application of Part 4), paragraph (1) of regulation 10 (amount of relief), and sub-paragraph (2)(a) and paragraph (3) of regulation 13 (general conditions) after “qualifying oil” insert “or qualifying bioblend”.

(4) In paragraph (c) of the Schedule (particulars to be contained in application), after “qualifying oil” (in both places) insert “or qualifying bioblend”.

(1)

S.I. 2005/3320, amended by S.I. 2007/2191, 2007/3307.

(2)

Section 14B were inserted by a resolution passed by the House of Commons on 18th March 2008 under the Provisional Collection of Taxes Act 2008, section 1.