Citation and commencement
1. These Regulations may be cited as the Hydrocarbon Oil and Biofuels (Road Fuel in Defined Areas) (Reliefs) (Amendment) Regulations 2015 and come into force on 1st April 2015.
Amendments to the Hydrocarbon Oil and Biofuels (Road Fuel in Defined Areas) (Reliefs) Regulations 2011
2. The Hydrocarbon Oil and Biofuels (Road Fuel in Defined Areas) (Reliefs) Regulations 2011(1) are amended as follows.
3. In regulation 2 (interpretation) for the definition of “defined area” substitute—
““defined area” means an area specified in Schedule 1;”.
4. In regulation 6 (application for relief)—
(a)in paragraph (2), for “the Schedule” substitute “Schedule 2”; and
(b)for paragraph (4) substitute—
“(4) Unless, for reasonable cause, the Commissioners allow an application to be made at a later date, no relief shall be allowed if the application is received by the Commissioners later than 30 days after the end of the month to which it relates.”.
5. Re-number the Schedule as “Schedule 2”.
6. Before Schedule 2 (as re-numbered by regulation 5), insert—
Regulation 2
“SCHEDULE 1DEFINED AREAS
The Inner and Outer Hebrides
The Northern Isles
The Islands of the Clyde
The Isles of Scilly
The geographical area covered by the post town of Hawes, North Yorkshire (as at the 3rd March 2015)
The geographical areas covered by the following postcode districts in England (as at the 3rd March 2015)—
EX35
LA17
NE48
The geographical areas covered by the following postcode districts in Scotland (as at the 3rd March 2015)—
IV14
IV21
IV22
IV26
IV27
IV54
KW12
PA38
PA80
PH19
PH23
PH36
PH41”
Edward Troup
Nick Lodge
Two of the Commissioners for Her Majesty’s Revenue and Customs
4th March 2015