2014 No. 471
The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) (Amendment) Regulations 2014
Made
Laid before Parliament
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs1 make the following Regulations in exercise of the powers conferred by sections 21(1)(a) and (2) of, and paragraph 3 of Schedule 3 to, the Hydrocarbon Oil Duties Act 19792 and sections 93(1)(a), (b), (c), (2)(a) and (3) and 118A(1) and (2) of the Customs and Excise Management Act 19793:
Citation and commencement1
These Regulations may be cited as the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) (Amendment) Regulations 2014 and come into force on 1st April 2014.
Amendments to the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004
2
Amend the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 20044 as follows.
3
In regulation 7 (warehousing)—
a
in paragraph (1)—
i
in sub-paragraph (a) omit “or”;
ii
at the end of sub-paragraph (b) insert “or,”;
iii
after sub-paragraph (b) insert—
or
c
bioethanol for the production of biodiesel,
b
for paragraph (2)(b) substitute—
b
bioethanol may be warehoused only for the purpose of —
i
blending with hydrocarbon oil to produce bioethanol blend; or
ii
producing biodiesel.
4
In the Schedule (particulars to be entered in the motor fuels record)—
a
in paragraph 1 (charge arising on setting aside) after sub-paragraph (c)(x) insert—
xa
suitable only as an additive or extender in fuel for an engine powered by liquefied petroleum gas,
b
in paragraph 2 (charge arising on chargeable use)—
i
after sub-paragraph (c)(x) insert—
xa
an additive or extender in fuel for an engine powered by liquefied petroleum gas,
ii
in sub-paragraph (c)(xii), after “(iv)” insert “or (xa)”.
(This note is not part of the Regulations)