The Hydrocarbon Oil (Marking and Designated Markers) (Amendment) Regulations 2015

Citation and commencement

1.  These Regulations may be cited as the Hydrocarbon Oil (Marking and Designated Markers) (Amendment) Regulations 2015 and come into force on 1st April 2015.

The Hydrocarbon Oil (Marking) Regulations 2002

2.  The Hydrocarbon Oil (Marking) Regulations 2002(1) are amended as follows.

3.—(1) In regulation 2(1) (interpretation), after the definition of “the common fiscal marker”, insert ““the common United Kingdom fiscal marker” means ((3-(sec-butyl)-4-(decyloxy)phenyl)methanetriyl)tribenzene;”.

(2) In regulation 3 (prescribed markers and colouring substance)—

(a) in paragraph (1)—

(i) in sub-paragraphs (a) and (c), for “paragraph (2)(a) and (b)” substitute “paragraph (2)(a), (b) and (d)”; and

(ii) in sub-paragraphs (b) and (d), for “paragraph (2)(a) and (c)” substitute “paragraph (2)(a), (c) and (d)”;

(b) in paragraph (2)—

(i) replace the full stop at the end of sub-paragraph (c) with a semi-colon; and

(ii) after sub-paragraph (c) insert—

“(d) the common United Kingdom fiscal marker added in the proportion of not less than 2.5 kilograms per 1,000,000 litres of oil.”;

(c) in paragraph (3) after “oil”, insert “and containing not less than 0.4 kilograms per 1,000,000 litres of 1-[(2-Methylphenyl) azo]-2-naphthol”;

(d) in paragraph (4), for “regulation 3(2)(a), (b)” substitute “regulation 3(2)(a), (b), (d)”; and

(e) in paragraph (5), for “regulation 3(2)(a) and (c)” substitute “regulation 3(2)(a), (c) and (d)”.

The Hydrocarbon Oil (Designated Markers) Regulations 1996

4.  The Hydrocarbon Oil (Designated Markers) Regulations 1996(2) are amended as follows.

5.  In regulation 2 (designation of markers)—

(a) in paragraph (1), omit “(except for 2-Furaldehyde)”;

(b) in paragraph (2)—

(i) at the end of the second designated marker, insert a semi-colon;

(ii) for “Coumarin”, substitute “1:2 benzopyrone;”; and

(iii) after the third designated marker, insert “((3-(sec-butyl)-4-(decycloxy)phenyl)methanetriyl)tribenzene.”.

Jim Harra

Edward Troup

Two of the Commissioners for Her Majesty’s Revenue and Customs

19th January 2015