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

5.  In Part 4 (production premises)—

(a) in regulation 8—

(i) in paragraph (1)—

(aa) omit “either”;

(bb) for “or the second condition” substitute “, the second condition or the third condition”;

(ii) after paragraph (3) insert—

“(4) The third condition is that the producer has produced aqua methanol.”;

(b) in regulation 8A—

(i) at the end of paragraph (3)(b) substitute “;” for “.”;

(ii) after paragraph (3)(b) insert—

“(c) in the case of a producer with respect to whom the third condition is satisfied, the thirtieth day following the day on which aqua methanol is first produced.”;

(c) in regulation 8E (requirement to make entry of production premises used by several producers)—

(i) at the beginning of paragraph (1), for “This” substitute “Subject to paragraph (11), this”;

(ii) after paragraph (10) insert—

“(11) This regulation does not apply to producers of biofuel that is aqua methanol.”;

(d) in regulation 8F (cancellation of an entry of production premises), after paragraph (3) insert—

“(4) This regulation does not apply to an entry made by a producer in respect of production premises used for the production of biofuel that is aqua methanol.”.