2.—(1) In this Order—
“the Act” means the Hydrocarbon Oil Duties Act 1979;
“duty” means excise duty;
a reference to an “engine” includes a reference to a motor or other machinery as referred to in section 6AG of the Act;
“record” means the motor fuels record governed by regulation 13 of the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004(1).
(2) In this Order, a rate of duty or a rebate of duty described as a rate specified in, or allowable under, a section of the Act is the rate so specified or allowable or having statutory effect at the time when the aqua methanol became the subject of the charge to duty by virtue of section 6AG of the Act.
S.I. 2004/2065; relevant amending instruments are 2007/1640, 2008/753, 2014/471, 2016/976.