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2. In these Regulations—
“biodiesel duty” means the duty of excise charged on biodiesel by section 6AA(1) of the Oil Act(1);
“biodiesel record” has the meaning given in regulation 7;
“business day” means a day that is a business day within the meaning of section 92 of the Bills of Exchange Act 1882(2);
“chargeable use” means use of biodiesel—
as fuel for any engine, motor or other machinery, or
as an additive or extender in any substance so used;
“his premises” means any premises in relation to which a person is a producer, and which, if not entered by him, are required by regulation 4 to be entered;
“the Oil Act” means the Hydrocarbon Oil Duties Act 1979;
“producer” means a person who, within the meaning of section 6AA of the Oil Act—
sets aside biodiesel for a chargeable use, or
makes a chargeable use of biodiesel,
with a consequence that biodiesel duty is charged.
Section 6AA was added by section 5(4) of the Finance Act 2002.
1882 c. 61 (45 and 46 Vict); section 92 was amended by sections 3 and 4 of the Banking and Financial Dealings Act 1971 (c. 80).
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