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.”.