Statutory Instruments
2008 No. 2167
Excise
The Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2008
Made
13th August 2008
Laid before Parliament
14th August 2008
Coming into force
1st October 2008
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 2008.
(2) They come into force on 1st October 2008 and only 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 allowed as follows—
(a) in the case of natural road fuel gas, £0.029 a kilogram is remitted; and
(b) in the case of any other road fuel gas, £0.0428 a kilogram is remitted.
Mike Eland
Bernadette Kenny
Two of the Commissioners for Her Majesty’s Revenue and Customs
13th August 2008
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) . Section 20AA was inserted by section 2(1) of the Finance Act 1989 (c.26) . 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 rate of excise duty charged is specified in section 8(3). 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) , sections 6(5) and 7(5) of the Finance Act 2006 (c.25) , section 10(5) of the Finance Act 2007 (c.11) and section 15(5) of the Finance Act 2008 (c.9) .