These Regulations may be cited as the Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2012.

These Regulations come into force on 1st January 2013 and only have effect in relation to road fuel gas that is charged with duty on or after that date.

In these Regulations, “duty” means the duty of excise charged by section 8(1) or (2) of the Hydrocarbon Oil Duties Act 19792.