2012 No. 3056
The Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2012
Made
Laid before Parliament
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 20AA(1)(a) and (2)(a), (b), (c), and (h) of the Hydrocarbon Oil Duties Act 19791:
Citation, commencement and interpretation1
1
These Regulations may be cited as the Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2012.
2
These Regulations come into force on 1st January 2013 and only have effect in relation to road fuel gas that is charged with duty on or after that date.
3
In these Regulations, “duty” means the duty of excise charged by section 8(1) or (2) of the Hydrocarbon Oil Duties Act 19792.
Relief2
Relief from duty is allowed as follows—
a
in the case of natural road fuel gas, £0.0437 a kilogram is remitted; and
b
in the case of any other road fuel gas, £0.0573 a kilogram is remitted.
(This note is not part of the Regulations)