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The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendments) Regulations 2007
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- 2007 No. 3307
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Statutory Instruments
2007 No. 3307
EXCISE
The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendments) Regulations 2007
Made
22nd November 2007
Laid before Parliament
23rd November 2007
Coming into force
31st December 2007
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 6AC(4), 6AF(4), 20AA(2)(b), (c), (d), (g) and (h), 20AA(3), 21(1)(a) of, and paragraph 11 of Schedule 3 to the Hydrocarbon Oil Duties Act 1979(1), and regulation 3(1)(e) of the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) Regulations 2004(2).
(1)
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) as amended by the paragraph 22(b) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005, namely “the Commissioners” means “the Commissioners for Her Majesty’s Revenue and Customs”. Section 6AC was added by section 5(4) of the Finance Act 2002 (c.23). Section 6AF was added by section 10(3) of the Finance Act 2004 (c.12). Section 20AA was added by section 2(1) of the Finance Act 1989 (c. 26). Paragraph 11 of Schedule 3 was amended by paragraph 4 of Schedule 4 to the Finance Act 1985, (c.54).
(2)
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