Statutory Instruments
2010 No. 984
Excise
F1The Biodiesel Duty (Biodiesel Produced From Waste Cooking Oil) (Relief) Regulations 2010
Made
24th March 2010
Laid before Parliament
26th March 2010
Coming into force
1st April 2010
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred on them by sections 6AC(1)(a) and (b), (2) and (4), and 20AA(1) and (2) of the Hydrocarbon Oil Duties Act 1979(1):
Citation, commencement and effect
F21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
InterpretationI1
2. In these Regulations—
“approved person” has the meaning given in regulation 4 of the “the Deferment Regulations”;
“biodiesel” has the meaning given by section 2AA of the Hydrocarbon Oil Duties Act 1979 ( 2 );
“the Biofuel Regulations” means the Biofuels and Other Fuel Substitutes (Payment of Excise Duties Etc.) Regulations 2004 ( 3 );
“the Deferment Regulations” means the Excise Duties (Deferred Payment) Regulations 1992 ( 4 );
“duty” means any duty of excise;
“the Oil Act” means the Hydrocarbon Oil Duties Act 1979 ;
“producer” has the meaning given by regulation 2(1) of the Biofuels Regulations;
“qualified claimant” means a producer of biodiesel from waste cooking oil who is an approved person, or who is liable to pay biofuels duty in accordance with regulation 18 of the Biofuels Regulations.
Construction of references to hydrocarbon oil in the Oil Act
F23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Relief
F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Form of relief
F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount of relief
F26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Set-off
F27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Applications
F28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Cancellation of relief
F29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
General conditions
F210. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Samples
F211. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Conditions imposed by the Commissioners
F212. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Steve Lamey
Bernadette Kenny
Two of the Commissioners for Her Majesty’s Revenue & Customs
24th March 2010
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). section 1(1) was amended by the Commissioners for Revenue and Customs Act 2005 (c.11), Schedule 4, paragraph 20 and 22(b) and defines “the Commissioners” as meaning the Commissioners for Revenue and Customs. Section 1(2) defines “hydrocarbon oil”. By virtue of section 6A(4) (inserted by section 11(1) of the Finance Act 1993 (c. 34)), the references to “hydrocarbon oil” in the provisions of the Act shall be construed as including references to any substance on which duty is charged under section 6A and references to duty on hydrocarbon oil shall be construed, where a substance is to be treated as such oil, as including references to duty under section 6A. Section 6AC was added by section 5(4) of the Finance Act 2002 (c. 23). Section 20AA was inserted by section 2(1) of the Finance Act 1989 (c. 26) and amended by Part 1(4) of Schedule 23 to the Finance Act 1993 (c. 34), paragraph 54 of Schedule 4 to the Finance Act 1994 (c. 9) and section 10(3) of the Finance Act 2002 (c. 23).
Section 2AA was inserted by section 5(1), (2) of the Finance Act 2002.
S.I. 2004/2065; relevant amending instrument SI2007/1640.
S.I. 1992/3152; amended by S.I. 1996/2537; further relevant amending instruments S.I.2004/2065 and S.I.2005/3472.