Statutory Instruments
2002 No. 1471
CUSTOMS AND EXCISE
The Hydrocarbon Oil (Industrial Reliefs) Regulations 2002
Made
5th June 2002
Laid before Parliament
6th June 2002
Coming into force
For the purposes of regulations 5 and 6
1st July 2002
For all other purposes
1st September 2002
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 24(1) of, and Schedule 4 to, the Hydrocarbon Oil Duties Act 1979( 1 ) and of all other powers enabling them in that behalf, hereby make the following regulations:
Citation
1. These Regulations may be cited as the Hydrocarbon Oil (Industrial Reliefs) Regulations 2002.
Commencement
2. These Regulations come into force for the purposes of regulations 5 and 6 on 1st July 2002 and for all other purposes on 1st September 2002.
Interpretation
3. In these Regulations—
“approved furnace operator” means a person approved by the Commissioners for the purposes of section 14(1) of the Oil Act (rebate of duty on light oil delivered for home use for use as furnace fuel);
“approved repayment user” means a person approved by the Commissioners for the purposes of section 9(4) of the Oil Act( 2 ) (repayment of duty where duty paid hydrocarbon oil put to qualifying use);
“approved tied oil trader” means a person approved by the Commissioners for the purposes of section 9(1) of the Oil Act (delivery for home use of hydrocarbon oil without payment of duty);
“duty” means the excise duty charged on hydrocarbon oil by section 6(1) of the Oil Act( 3 );
“the Oil Act” means the Hydrocarbon Oil Duties Act 1979.
Approvals
4. —(1) The Commissioners may approve a person as an approved furnace operator, an approved repayment user or an approved tied oil trader—
(a) individually or by reference to a class,
(b) in relation to particular descriptions of hydrocarbon oil or generally, and
(c) subject to conditions.
(2) Any such approval may be revoked, or the conditions varied, for reasonable cause.
Applications for approval
5. —(1) The Commissioners may not approve any person individually as an—
(a) approved furnace operator,
(b) approved repayment user, or
(c) approved tied oil trader,
unless he makes application on a form, or forms, provided by the Commissioners for the purpose.
(2) The applicant must fully and accurately complete the form of application and deliver it to the Commissioners at the address stated in the form.
Certificates of approval
6. —(1) The Commissioners must furnish every person approved individually as an—
(a) approved furnace operator,
(b) approved repayment user, or
(c) approved tied oil trader,
with a certificate of approval.
(2) Every certificate of approval must contain the following particulars—
(a) the name and (if different) the trading name of the person;
(b) a unique reference number assigned to the person by the Commissioners;
(c) a statement of the approval, or approvals, which the person holds;
(d) particulars of the descriptions of hydrocarbon oil to which the approval, or approvals, relates.
(3) If the Commissioners revoke an individual approval of a person, he must immediately return his certificate of approval to the Commissioners.
Restriction on supply of rebated and duty free oil
7. —(1)Tied oil may be supplied only to an approved tied oil trader.
(2) “Tied oil” means hydrocarbon oil that the Commissioners permit to be delivered for home use to an approved tied oil trader, without payment of duty in accordance with section 9(1) of the Oil Act.
(3)Light oil in respect of which rebate has been allowed under section 14(1) of the Oil Act and not repaid may be supplied only to an approved furnace operator.
Security
8. The Commissioners may grant permission under section 9(1) of the Oil Act subject to conditions as to the giving of security or otherwise.
Claims for repayment
9. Claims by an approved repayment user for repayment of duty—
(a) must be made no later than 3 months after the period to which they relate, and that period must not be shorter than 2 months nor longer than 3 years, and
(b) shall not lie where the amount to be paid is less than £250.
No drawback allowable where repayment permitted
10. No drawback of duty shall be allowed on any hydrocarbon oil for which a claim for repayment of duty lies under section 9(4) of the Oil Act.
Consequential amendments
11. In the Hydrocarbon Oil Regulations 1973( 4 )—
(a) in regulation 2, omit the definitions “approved furnace operator” and “approved repayment user”,
(b) in regulation 5(1), for the words “under regulation 38” to the end substitute “for the purposes of sections 9 or 14(1) of the Hydrocarbon Oil Duties Act 1979”, and
(c) omit regulations 37 to 42.
M J Eland
Commissioner of Customs and Excise
New King’s Beam House,
22 Upper Ground,
London,
SE1 9PJ
5th June 2002
1979 c. 5 ; amendments not relevant to these Regulations have been made to section 24(1); relevant amendments to Schedule 4 were made by sections 6(3) and 139(6) of, and Part III of Schedule 19 to, the Finance Act 1981 (c. 35) and section 205 of, and Part I of Schedule 41 to, the Finance Act 1996 (c. 8) ; section 1(2) defines “hydrocarbon oil”; section 27(2) provides for the Hydrocarbon Oil Duties Act 1979 to be construed as one with the Customs and Excise Management Act 1979 (c. 2) and section 27(3) applies the definition of “the Commissioners” in section 1(1) of that Act.
Section 9 was amended by S.I. 1992/3152 , regulation 3(1) and S.I. 1992/3158 , regulation 3(2).
Section 6(1) was amended by section 4 of the Finance Act 1981 (c. 35) , section 4 of the Finance Act 1982 (c. 39) , section 1 of the Finance Act 1989 (c. 26) , section 132 of, and Part I of Schedule 19 to, the Finance Act 1990 (c. 29) , section 7 of the Finance Act 1997 (c. 16) and sections 6 and 165 of, and Part I(2) of Schedule 27 to, the Finance Act 1998 (c. 36) .