PART 2Consequential amendments

Amendment of the Hydrocarbon Oil (Payment of Rebates) Regulations 19965

1

The Hydrocarbon Oil (Payment of Rebates) Regulations 199613 are amended as follows.

2

In regulation 3(1) (interpretation), in the definition of “rebated heavy oil activity”—

a

for “road vehicle (falling within that section)” substitute “vehicle, vessel, machine or appliance that is not an excepted machine”;

b

after “vehicle”, in the second place it occurs, insert “, vessel, machine or appliance”.

3

In regulation 5 (estimates and payments)—

a

in paragraph (2) for “numbered 1 in Schedule 1 to these Regulations” substitute “specified in a notice published by HMRC Commissioners”;

b

in paragraph (3)—

i

in sub-paragraph (a)—

aa

for “the estimate at Part 2” substitute “the relevant part of the estimate”;

bb

for “at Part 2(a) in” substitute “in the relevant part of ”;

ii

in sub-paragraph (b)—

aa

for “the estimate at Part 3” substitute “the relevant part of the estimate”;

bb

for “at Part 3(a) in” substitute “in the relevant part of”;

iii

in sub-paragraph (c)—

aa

in the words before paragraph (i), for “the estimate at Part 4” substitute “the relevant part of the estimate”;

bb

in paragraph (i), for “at Part 4(c) in” substitute “in the relevant part of”;

c

after paragraph (3) insert—

4

HMRC Commissioners must publish a notice specifying the form for the purposes of paragraph (2).

4

In regulation 6 (supplementary estimates, events and additional rebate payments and forms)—

a

in paragraph (2)—

i

omit “(which activity, respectively, is the subject of an entry in Part 2 or Part 3, or Part 4 of the estimate)”;

ii

for “in that Part” substitute “in the relevant part”;

b

in paragraph (3)—

i

in sub-paragraph (a) for “Part 2 (for estimated gas oil consumption)” substitute “the part of the form for estimated gas oil consumption”;

ii

in sub-paragraph (b) for “Part 3 (for estimated section 12 kerosene consumption)” substitute “the part of the form for estimated section 12 kerosene14 consumption”;

iii

in sub-paragraph (c), in the words before paragraph (i)—

aa

for “Part 4 (for estimated section 13AA kerosene consumption)” substitute “the part of the form for estimated section 13AA kerosene consumption”;

bb

omit “to those Regulations”;

c

in paragraph (4)—

i

in sub-paragraph (a) for “numbered 2 in Schedule 1 to those Regulations” substitute “specified in a notice published by HMRC Commissioners”;

ii

in sub-paragraph (b)—

aa

for “numbered 3 in Schedule 1 to these Regulations” substitute “specified in a notice published by HMRC Commissioners”;

bb

for “following” substitute “relevant”;

cc

omit the words in brackets after “the occurring event”;

d

after paragraph (5) insert—

6

HMRC Commissioners must publish a notice specifying the forms for the purposes of paragraph (4)(a) and (b).

5

In regulation 8 (returns)—

a

in paragraph (1)—

i

omit “Part 1 of”;

ii

for “numbered 4 in Schedule 1 to these Regulations” substitute “specified in a notice published by HMRC Commissioners”;

b

in paragraph (2)(a)—

i

omit “Part 1 of”;

ii

for “Part 1”, in the second place it occurs, substitute “the estimate”;

c

after paragraph (3) insert—

4

HMRC Commissioners must publish a notice specifying the form for the purposes of paragraph (1).

6

In regulation 9 (records to be kept by a licensed user)—

a

in paragraph (1) for “road vehicle falling within section 12 of the Act” substitute “non-excepted machine”;

b

in paragraph (2)—

i

in sub-paragraph (a) for “road vehicle falling within section 12 of the Act” substitute “non-excepted machine”;

ii

in sub-paragraph (b)(i) for “road vehicle” substitute “non-excepted machine”;

c

in paragraph (3)—

i

for “road vehicle”, in each place it occurs, substitute “non-excepted machine”;

ii

in sub-paragraph (a) after “unregistered vehicle” insert “or a non-excepted machine that is not a road vehicle15”;

iii

in sub-paragraph (d) for “vehicle”, in the second place it occurs, substitute “machine”;

d

after paragraph (4) insert—

5

In this regulation “non-excepted machine” means any vehicle, vessel, machine or appliance that is not an excepted machine.

7

Omit Schedule 1 (forms).