Statutory Instruments
2006 No. 1980
EXCISE
The Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2006
Made
21st July 2006
Laid before Parliament
24th July 2006
Coming into force
1st September 2006
The Commissioners for Her Majesty’s Revenue and Customs make the following regulations in exercise of the powers conferred by section 20AA(1)(a) and (2)(a), (b), (c), (h) and (i) of the Hydrocarbon Oil Duties Act 1979( 1 ):
Citation, commencement and interpretation
1. —(1) These Regulations may be cited as the Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2006.
(2) They come into force on 1st September 2006 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, £0.0181 a kilogram is remitted; and
(b) in the case of any other road fuel gas, £0.0321 a kilogram is remitted.
David Varney
Paul Gray
Two of the Commissioners for Her Majesty’s Revenue and Customs
21st July 2006
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) , sections 4(6) and 5(5) of the Finance Act 2005 (c. 7) and sections 6(5) and 7(5) of the Finance Act 2006 (c. 25) .