Amendment of the Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996U.K.
4.—(1) The Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996 M1 are amended as follows.
(2) In regulation 2 (interpretation), for the definition of “private pleasure craft”, substitute—
“private pleasure craft” has the same meaning as in section 14E of the Hydrocarbon Oil Duties Act 1979 M2;”.
Commencement Information
I1Reg. 4 not in force at made date, see reg. 1
I2Reg. 4 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.
Marginal Citations
M1S.I. 1996/2537. The instrument has been amended, but not relevantly.
M2Section 14E is relevantly amended by paragraph 6 of Schedule 9 to the Taxation (Cross-border Trade) Act 2018. Section 57(3) of that Act provides that Schedule 9 comes into force on such day as the Treasury may by regulations appoint.