Statutory Instruments
2006 No. 1348
EXCISE
The Fuel-testing Pilot Projects (Biogas Project) Regulations 2006
Made
17th May 2006
Laid before Parliament
18th May 2006
Coming into force
10th June 2006
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 20AB(1) to (3), (5) and (12) of the Hydrocarbon Oil Duties Act 1979 ( 1 ):
Citation and Commencement
1. These Regulations may be cited as the Fuel-testing Pilot Projects (Biogas Project) Regulations 2006 and come into force on 10th June 2006.
Interpretation
2. In these Regulations—
“biogas” means a natural road fuel gas within the meaning of section 5 of the Hydrocarbon Oil Duties Act 1979 consisting as a carbon neutral liquid gas of 96% methane (CH4) and not less than 3.75% nitrogen and containing minor trace elements;
“the project” means the project described in the Schedule to these Regulations.
Experimental fuel
3.Biogas is an experimental fuel.
Experimental period
4. The experimental period for biogas is 10th June 2006 to 28th February 2011.
Relief
5. On biogas used or to be used for the purposes of the project there shall be allowed relief in the form of a rebate of 100% of the excise duty (subject to any conditions imposed and directions given by the Commissioners).
David Varney
Paul Gray
Two of the Commissioners for Her Majesty’s Revenue and Customs
17th May 2006
Regulation 2
SCHEDULE
The project is that approved by the Commissioners for Her Majesty’s Revenue and Customs on 17th May 2006,which approval was confirmed by their letter dated 18th May 2006 addressed to Enertech (1983) Limited the company conducting the project. The purpose of the project is to test biogas as a fuel in vehicles to evaluate the emission benefits of gas obtained from landfill sites and to provide information on the issues and problems that arise from the handling and use of such gas as an automotive fuel and the operation of gas powered vehicles. The registered office of Enertech (1983) Limited is Wentworth View, 1A Barnsley Road, Ackworth, Near Pontefract, West Yorkshire WF7 7BS.
1979 c. 5 ; section 20AB was inserted by section 3 of the Finance Act 2001(c. 9) . Section27 (3) applies the definition of the “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979(c.) , namely “the Commissioners” means” the Commissioners for Her Majesty’s Revenue and Customs”. The definition in section 1(1) was amended by the Commissioners for Revenue and Customs Act 2005(c. 11) , Schedule 4 paragraph 22(b).