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

8.  In the Schedule (particulars to be entered in the motor fuels record)—

(a) except in paragraph 1(bb), before “biodiesel” (wherever else it occurs) insert “aqua methanol,”;

(b) in paragraph 1 (charge arising on setting aside), after sub-paragraph (bb) insert—

“(bc) in the case of a consignment of aqua methanol, a description indicating that the aqua methanol has been charged with aqua methanol duty upon being set aside as—

(i) suitable only as fuel for an engine, motor or other machinery powered by aqua methanol;

(ii) suitable only as an additive or extender in fuel for an engine, motor or other machinery powered by diesel;

(iii) suitable only as an additive or extender in fuel for an engine, motor or other machinery powered by light oil other than unleaded petrol;

(iv) suitable only as an additive or extender in fuel for an engine, motor or other machinery powered by unleaded petrol;

(v) suitable only as an additive or extender in fuel for an engine, motor or other machinery not falling within sub-paragraphs (ii) to (iv);”;

(c) in paragraph 2 (charge arising on chargeable use), after sub-paragraph (b) insert—

“(bb) in the case of aqua methanol, a description indicating that the aqua methanol has been charged with aqua methanol duty upon chargeable use as —

(i) fuel for an engine, motor or other machinery powered by aqua methanol;

(ii) an additive or extender in fuel for an engine, motor or other machinery powered by diesel;

(iii) an additive or extender in fuel for an engine, motor or other machinery powered by unleaded petrol;

(iv) an additive or extender in fuel for an engine, motor or other machinery powered by light oil other than unleaded petrol;

(v) an additive or extender in fuel for an engine, motor or other machinery not falling within sub-paragraphs (ii) to (iv);”.