Statutory Instruments
2005 No. 1979
EXCISE
The Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2005
Made
19th July 2005
Laid before Parliament
20th July 2005
Coming into force
1st September 2005
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred upon them by section 20AA(1)(a) and (2)(a), (b), (c), (h) and (i) of the Hydrocarbon Oil Duties Act 1979( 1 ), hereby make the following Regulations:
Citation, commencement and interpretation
1. —(1) These Regulations may be cited as the Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2005.
(2) They come into force on 1st September 2005 and have effect in relation to road fuel gas that is charged with duty on or after that date.
(3) In these Regulations, “duty” means the duty of excise charged by section 8(1) or (2) of the Hydrocarbon Oil Duties Act 1979 ( 2 ).
Relief
2. Relief from duty is afforded as follows—
(a) in the case of natural road fuel gas, £0.018 a kilogram is remitted; and
(b) in the case of any other road fuel gas, £0.037 a kilogram is remitted.
D A Hartnett
Helen Ghosh
Two of the Commissioners for Her Majesty’s Revenue and Customs
19th July 2005
() 1979 c. 5 ; section 5 was amended to provide a definition of “natural road fuel gas” by section 6(1) of the Finance Act 2004 (c. 12) . Relevant amendments were made to section 20AA by Part 1(4) of Schedule 23 to the Finance Act 1993 (c. 34) and section 10(3) of the Finance Act 2000 (c. 17) . Section 27(3) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c. 2) , namely “the Commissioners” means “the Commissioners for Her Majesty’s Revenue and Customs” (see the amendment made by paragraph 22(b) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11) ). The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005.
()Relevant amendments were made to section 8(3) by section 6(2) of the Finance Act 1995 (c. 4) , section 1(3) of the Finance Act 2001 (c. 9) , section 6(2) of the Finance Act 2004 (c. 12) and sections 4(6) and 5(5) of the Finance Act 2005 (c. 7) .