Statutory Instruments
2015 No. 36
Excise
The Hydrocarbon Oil (Marking and Designated Markers) (Amendment) Regulations 2015
Made
19th January 2015
Laid before Parliament
20th January 2015
Coming into force
1st April 2015
Citation and commencement
1. These Regulations may be cited as the Hydrocarbon Oil (Marking and Designated Markers) (Amendment) Regulations 2015 and come into force on 1st April 2015.
The Hydrocarbon Oil (Marking) Regulations 2002
2.The Hydrocarbon Oil (Marking) Regulations 2002( 3 ) are amended as follows.
3. —(1) In regulation 2(1) (interpretation), after the definition of “the common fiscal marker”, insert ““the common United Kingdom fiscal marker” means ((3-(sec-butyl)-4-(decyloxy)phenyl)methanetriyl)tribenzene;”.
(2) In regulation 3 (prescribed markers and colouring substance)—
(a) in paragraph (1)—
(i) in sub-paragraphs (a) and (c), for “paragraph (2)(a) and (b)” substitute “paragraph (2)(a), (b) and (d)”; and
(ii) in sub-paragraphs (b) and (d), for “paragraph (2)(a) and (c)” substitute “paragraph (2)(a), (c) and (d)”;
(b) in paragraph (2)—
(i) replace the full stop at the end of sub-paragraph (c) with a semi-colon; and
(ii) after sub-paragraph (c) insert—
“ (d) the common United Kingdom fiscal marker added in the proportion of not less than 2.5 kilograms per 1,000,000 litres of oil. ” ;
(c) in paragraph (3) after “oil”, insert “and containing not less than 0.4 kilograms per 1,000,000 litres of 1-[(2-Methylphenyl) azo]-2-naphthol”;
(d) in paragraph (4), for “regulation 3(2)(a), (b)” substitute “regulation 3(2)(a), (b), (d)”; and
(e) in paragraph (5), for “regulation 3(2)(a) and (c)” substitute “regulation 3(2)(a), (c) and (d)”.
The Hydrocarbon Oil (Designated Markers) Regulations 1996
4.The Hydrocarbon Oil (Designated Markers) Regulations 1996( 4 ) are amended as follows.
5. In regulation 2 (designation of markers)—
(a) in paragraph (1), omit “(except for 2-Furaldehyde)”;
(b) in paragraph (2)—
(i) at the end of the second designated marker, insert a semi-colon;
(ii) for “Coumarin”, substitute “1:2 benzopyrone;”; and
(iii) after the third designated marker, insert “((3-(sec-butyl)-4-(decycloxy)phenyl)methanetriyl)tribenzene.”.
Jim Harra
Edward Troup
Two of the Commissioners for Her Majesty’s Revenue and Customs
19th January 2015
The power to make regulations under sections 24 and 24A(3) of the Hydrocarbon Oil Duties Act 1979 (c. 5) is conferred on “the Commissioners”. By virtue of section 27(3) “the Commissioners” has the same meaning as given in the Customs and Excise Management Act 1979 (c. 2) . Section 1(1) of the Customs and Excise Management Act 1979 (c. 2) (as amended by the Commissioners for Revenue and Customs Act 2005 (c. 11) , Schedule 4, paragraph 20 and 22(b)) defines “the Commissioners” as “the Commissioners for Her Majesty’s Revenue and Customs”.
1979 c. 5 ; section 24(1) has been amended by the Finance Act 1981 (c. 35) section 6(2); the Finance Act 1996 (c. 8) sections 7(2) and Schedule 41, Part 1; the Finance Act 2001 (c. 9) section 3(2); and the Finance Act 2008 (c. 9) Schedule 5, paragraph 20(1) and (2) and Schedule 6, paragraphs 5 and 16. The reference to hydrocarbon oil in paragraph 5 of Schedule 4 is to be construed as including a reference to bioblend by virtue of regulation 3(2A) of the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc ) Regulations 2004 ( S.I. 2004/2065 (as amended by S.I. 2008/753 )).
S.I. 2002/1773 , amended by S.I. 2007/1416 and S.I. 2008/753 .
S.I. 1996/1251 , as amended by S.I. 2002/1773 .