Amendments to the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 20044

In regulation 3 (construction of references to hydrocarbon oil etc. in the Oil Act)—

a

after paragraph (2A) insert—

2B

The references to hydrocarbon oil in the following provisions of the Oil Act are to be construed as including references to aqua methanol—

a

section 15(1) (drawback of duty on exportation etc.);

b

section 21(1) and (2) (regulations with respect to hydrocarbon oil);

c

paragraphs 3 and 11 of Schedule 3 (subjects for regulations);

d

paragraphs 17 and 21 of Schedule 4 (subjects for regulations);

b

in paragraph (3), before sub-paragraph (a) insert—

za

aqua methanol duty;

c

in paragraph (4), before “biodiesel” insert “aqua methanol duty,”.