This Statutory Instrument has been made to correct errors in S.I.2005/3320 and S.I.2007/1640 and is being issued free of charge to all known recipients of those Statutory Instruments.
Statutory Instruments
2007 No. 3307
EXCISE
The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendments) Regulations 2007
Made
22nd November 2007
Laid before Parliament
23rd November 2007
Coming into force
31st December 2007
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 6AC(4), 6AF(4), 20AA(2)(b), (c), (d), (g) and (h), 20AA(3), 21(1)(a) of, and paragraph 11 of Schedule 3 to the Hydrocarbon Oil Duties Act 1979( 1 ), and regulation 3(1)(e) of the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc ) Regulations 2004( 2 ).
1. These Regulations may be cited as the Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendments) Regulations 2007 and come into force on 31st December 2007.
2. The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) Regulations 2004 are amended as follows.
3. —(1) Amend regulation 19( 3 ) as follows.
(2) In paragraph (4) for “paragraph (1)” substitute “paragraph (1A)”.
(3) In paragraph (6)(a) for “paragraph (1)” substitute “paragraph (1A)”.
4. —(1) Amend regulation 19A as follows.
(2) In paragraph (2) for “paragraph (9)” substitute “paragraph (1)”.
(3) For paragraph (5) substitute-
“ (5) Regulations 19(2) to 19(6) apply to large producers as they apply to producers and in the case of regulation 19(4) it applies with the substitution of “month” for “quarter”. ”
5. The Hydrocarbon Oil Duties (Reliefs for Electricity Generation) Regulations 2005( 4 ) are amended as follows—
(a) in regulation 8(a), for “they relate” substitute “it relates”;
(b) in both places in regulation 10(1), for “that is afforded” substitute “allowed”;
(c) in regulation 11(4), for “to be paid” substitute “claimed”.
Dave Hartnett
Mike Hanson
Two of the Commissioners for Her Majesty’s Revenue and Customs
22nd November 2007
1979 c.5 ; section 27(3) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c.2) as amended by the paragraph 22(b) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005, namely “the Commissioners” means “the Commissioners for Her Majesty’s Revenue and Customs”. Section 6AC was added by section 5(4) of the Finance Act 2002 (c.23) . Section 6AF was added by section 10(3) of the Finance Act 2004 (c.12) . Section 20AA was added by section 2(1) of the Finance Act 1989 (c. 26) . Paragraph 11 of Schedule 3 was amended by paragraph 4 of Schedule 4 to the Finance Act 1985, (c.54) .
Regulation 19 was amended, and regulation19A was added, by S.I. 2007/1640 .
S.I. 2005/3320 , to which there are amendments not relevant to these Regulations.