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Statutory Instruments

2023 No. 1187

Excise

The Hydrocarbon Oil (Marking and Designated Markers) (Amendment) Regulations 2023

Made

7th November 2023

Laid before Parliament

8th November 2023

Coming into force in accordance with regulation 2

The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 24(1) and 24A(3) of, and Schedule 4 to, the Hydrocarbon Oil Duties Act 1979( 1 ).

Citation

1. These Regulations may be cited as the Hydrocarbon Oil (Marking and Designated Markers) (Amendment) Regulations 2023.

Commencement

2. —(1) Subject to paragraph (2), these Regulations come into force on 1st December 2023.

(2) Regulations 5 and 6 come into force on 18th January 2024.

Amendment of the Hydrocarbon Oil (Designated Markers) Regulations 1996

3. In the Hydrocarbon Oil (Designated Markers) Regulations 1996( 2 ), in regulation 2 (designation of markers), in paragraph (2), after the third designated marker, insert “n-butyl phenyl ether;” .

Amendment of the Hydrocarbon Oil (Marking) Regulations 2002

4.The Hydrocarbon Oil (Marking) Regulations 2002( 3 ) are amended in accordance with regulations 5 to 8.

5. —(1) Paragraph (1) of regulation 2 (interpretation) is amended as follows.

(2) Omit the definition of “Colour Index”.

(3) Omit the definition of “the common fiscal marker”.

(4) For the definition of “coumarin” substitute—

“ “ coumarin ” means 1,2-benzopyrone ” .

(5) In the appropriate places insert—

“ “ the general marker ” means N-Ethyl-N-[2-(1-isobutoxyethoxy)ethyl]-4-(phenylazo)aniline; ” ;

“ “ solvent orange ” means 1-[(2-methylphenyl)azo]-2-naphthol; ” .

(6) For the definition of “solvent red” substitute—

“ “ solvent red ” means a dye that consists of at least 50% 1-(2-methyl-4-(2-methylphenylazo)phenylazo)-2-naphthol, with any remainder consisting of one or more of—

(a)

1-(4-(phenylazo)phenylazo)-2-naphthol;

(b)

1-[[3-methyl-4-[(3-methylphenyl)azo]phenyl]azo]-2-naphthol;

(c)

1-[[2,5-dimethyl-4-[(2-methylphenyl)azo]phenyl]azo]-2-naphthol;

(d)

1-[[4-[(dimethylphenyl)azo]dimethylphenyl]azo]-2-naphthol. ” .

6. —(1)Regulation 3 (prescribed markers and colouring substance) is amended as follows.

(2) In paragraph (1)—

(a) in sub-paragraph (a), for “paragraph (2)(a), (b) and (d)” substitute “paragraph (2)(a), (b), (d) and (e)” ;

(b) in sub-paragraph (b), for “paragraph (2)(a), (c) and (d)” substitute “paragraph (2)(a), (c), (d) and (e)” ;

(c) in sub-paragraph (c), for “paragraph (2)(a), (b) and (d)” substitute “paragraph (2)(a), (b), (d) and (e)” ;

(d) in sub-paragraph (d), for “paragraph (2)(a), (c) and (d)” substitute “paragraph (2)(a), (c), (d) and (e)” .

(3) In paragraph (2)—

(a) For paragraph (a), substitute—

“ (a) the general marker added in the proportion of not less than 3 kilograms per 1,000,000 litres of oil; ” ;

(b) in sub-paragraph (d), for “oil.” substitute “oil;” ;

(c) after sub-paragraph (d), insert—

“ (e) n-butyl phenyl ether added in the proportion of not less than 9.5 kilograms and not more than 14.25 kilograms per 1,000,000 litres of oil. ” .

(4) For paragraph (3), substitute—

“ (3) The colouring substance is not less than 4 kilograms of solvent red per 1,000,000 litres of oil and not less than 0.4 kilograms of solvent orange per 1,000,000 litres of oil. ” .

7. After regulation 9 (use of composite solution) insert—

“ Production of composite solution

9A. —(1) A solution containing the markers intended for use in marking oil, biodiesel or bioblend in accordance with these Regulations may be produced by the addition of markers to a base of oil, biodiesel or bioblend in a proportion greater than that specified in regulation 3(2) and (3).

(2) The markers may be added to the base of oil, biodiesel or bioblend at a time later than that specified in regulation 8(a), in the case of oil and bioblend, and later than that specified in regulation 8(b), in the case of biodiesel.

Requirement for even mixing

9B. When oil, biodiesel or bioblend is marked, whether by the addition to it of a solution containing the markers or otherwise, the markers must be so mixed into the oil, biodiesel or bioblend that the markers are evenly distributed throughout the oil, biodiesel or bioblend. ” .

8. —(1) In regulation 15 (prohibition relating to other markers), in paragraph (1), after “marker” insert “or n-butyl phenyl ether” .

(2) This regulation ceases to have effect on 18th January 2024.

Penny Ciniewicz

Jonathan Athow

Two of the Commissioners for His Majesty’s Revenue and Customs

7th November 2023

( 1 )

1979 c. 5 . Section 27(3) gives “the Commissioners” the meaning in the Customs and Excise Management Act 1979 (c. 2) (“ CEMA ”). Section 1(1) of CEMA defines “the Commissioners”; the definition of “the Commissioners” was substituted by paragraph 22(b) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11) . Section 24(1) was amended by section 6(1) and (2) of the Finance Act 1981 (c. 35) , section 7(2) of, and Part 1 of Schedule 41 to, the Finance Act 1996 (c. 8) , section 3(2) of the Finance Act 2001 (c. 9) and paragraph 20(2) of Schedule 5 and paragraph 16 of Schedule 6 to the Finance Act 2008 (c. 9) . Section 24A was inserted by section 7(1) of the Finance Act 1996 and subsection (3) was amended by paragraph 19(3) of Schedule 21 to the Finance Act 2021 (c. 26) . Schedule 4 was amended by section 6(3) of, and Part 3 of Schedule 19 to, the Finance Act 1981, section 4(6) of the Finance Act 1982 (c. 39) , Part 1 of Schedule 41 to the Finance Act 1996, paragraph 23 of Schedule 5 to the Finance Act 2008, paragraph 13 of Schedule 11 to the Finance Act 2020 (c. 14) and paragraph 23 of Schedule 21 to the Finance Act 2021.

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Hydrocarbon Oil (Marking and Designated Markers) (Amendment) Regulations 2023 (2023/1187)

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