http://www.legislation.gov.uk/uksi/2013/657/contents/made

The Hydrocarbon Oil Duties (Reliefs for Electricity Generation) (Amendments for Carbon Price Support) Regulations 2013

en

King's Printer of Acts of Parliament

2016-07-08

EXCISE

These Regulations amend the Hydrocarbon Oil Duties (Reliefs for Electricity Generation) Regulations 2005 (S.I. 2005/3320) (“the principal Regulations”) which introduced a relief from excise duty for rebated oils used to produce electricity. Except in the case of a claim for relief for rebated oils used to produce electricity in a generating station, or the outputs of a combined heat and power station, situated in Northern Ireland, the Regulations reduce the amount of relief that can be claimed by the amounts specified in Schedule 2 (as inserted by regulation 9) (“the Carbon Price Support rates”).