The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendment) Regulations 2016 No. 976

Amendments to the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004

4.  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,”.