Statutory Instruments
2010 No. 2868
Excise
The Hydrocarbon Oil Duties (Marine Voyages Reliefs) (Amendment) Regulations 2010
Made
30th November 2010
Laid before Parliament
1st December 2010
Coming into force
1st January 2011
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 20AA of the Hydrocarbon Oil Duties Act 1979( 1 ).
Citation and commencement
1. These Regulations may be cited as the Hydrocarbon Oil Duties (Marine Voyages Reliefs) (Amendment) Regulations 2010 and come into force on 1st January 2011.
Amendment of the Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996
2.The Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996( 2 ) are amended as follows.
3. For regulation 3(5) substitute—
“ (5) No relief shall be allowed by paragraph 1(b) above unless the person who has paid the duty to the Commissioners is an approved person. ”
4. In regulation 6(2), for “an approved person”, substitute “the approved person referred to in regulation 3(5)”.
Mike Eland
Steve Lamey
Two of the Commissioners for Her Majesty’s Revenue and Customs
30th November 2010
1979 c. 5 ; s.20AA was inserted by the Finance Act 1989 (c. 26) , section 2(1); the reference in section 20AA to hydrocarbon oil is to be construed as including a reference to biodiesel, bioethanol, bioblend and bioethanol blend, by virtue of regulation 3 of the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc ) Regulations 2004 ( S.I. 2004/2065 ), which is made under sections 6AC and 6AF of the Hydrocarbon Oil Duties Act 1979; section 6AC was inserted by the Finance Act 2002 (c. 23) , section 5(4), and section 6AF was inserted by the Finance Act 2004 (c. 12) , section 10(3); the power to make regulations under section 20AA is conferred on “the Commissioners”; section 27(3) provides that “the Commissioners” has the same meaning as that which it bears in the Customs and Excise Management Act 1979 (c. 2) ; section 1 of the latter Act (as amended by the Commissioners for Revenue and Customs Act 2005 (c. 11) , section 50(6) and Schedule 4, paragraphs 20 and 22(b)), provides that “the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs.
S.I. 1996/2537 , amended by S.I. 2008/753 .