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4.—(1) The Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996(1) are amended as follows.
(2) In regulation 2 (interpretation), for the definition of “private pleasure craft”, substitute—
“private pleasure craft” has the same meaning as in section 14E of the Hydrocarbon Oil Duties Act 1979(2);”.
S.I. 1996/2537. The instrument has been amended, but not relevantly.
Section 14E is relevantly amended by paragraph 6 of Schedule 9 to the Taxation (Cross-border Trade) Act 2018. Section 57(3) of that Act provides that Schedule 9 comes into force on such day as the Treasury may by regulations appoint.
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