The Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996
PART IPRELIMINARY
1Citation and commencement
2Interpretation
PART IIRELIEFS FROM EXCISE DUTY
3Reliefs
4Amount
PART IIIREPAYMENT OF DUTY
5Application of Part III
6Repayment
7Set-off
8Cancellation of relief
PART IVREMISSION OF PAYMENT
9Application of Part IV
10Excise duty point
PART VCONDITIONS SUBJECT TO WHICH RELIEF IS ALLOWED
11General conditions
12Conditions imposed by the Commissioners
PART VIAMENDMENTS TO OTHER REGULATIONS
13Amendment of the Hydrocarbon Oil Regulations 1973
14Amendment of the Hydrocarbon Oil (Amendment) Regulations 1981
15Amendment of the deferment Regulations

1996 No. 2537

CUSTOMS AND EXCISE

The Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996

Made

Laid before Parliament

Coming into force

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 127A of the Customs and Excise Management Act 19791, sections 20AA and 21(1)(a) and (2) of, and Part I of Schedule 3 to, the Hydrocarbon Oil Duties Act 19792, section 1 of the Finance (No. 2) Act 19923 and of all other powers enabling them in that behalf, hereby make the following Regulations: