The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004

Construction of references to hydrocarbon oil etc. in the Oil Act U.K.

3.—(1) The references to hydrocarbon oil in the following provisions of the Oil Act are to be construed as including references to biodiesel and bioethanol—

(a) section 15(1) (drawback of duty on exportation etc.) M1 ;

(b) section 19(3) (fuel used in lifeboats etc.) M2 ;

(c) section 20AA(1)(a) (power to allow reliefs)

(d) section 21(2) (regulations with respect to hydrocarbon oil);

(e) paragraphs 3 and 11 of Schedule 3 (subjects for regulations);

(f) paragraphs 17 and 21 of Schedule 4 (subjects for regulations).

[F1 (1A) The references to hydrocarbon oil in the following provisions of the Oil Act are to be construed as including references to biodiesel–

(a) section 24A(2),(3), (5) and (8) (penalties for misuse of marked oil);

(b) paragraphs 5, 8 to 10, and 12 to 16 of Schedule 4 (subjects for regulations).]

(2) The references to hydrocarbon oil in the following provisions of the Oil Act are to be construed as including references to bioblend and bioethanol blend—

(a) section 3 (hydrocarbon oil as an ingredient in imported goods);

(b) section 15(1) (drawback of duty on exportation etc.);

(c) section 19(3) (fuel used in lifeboats etc.);

(d) section 20(1)(a) and (3)(a) (contaminated oil)[F2 ;]

[F3 (e) section 20AA(1)(a) (power to allow reliefs)

(f) section 21(2) (regulations with respect to hydrocarbon oil etc.);

(g) paragraphs 3 and 6 to 11 of Schedule 3 (subjects for regulations).]

[F4 (2A) The references to hydrocarbon oil in the following provisions of the Oil Act are to be construed as including references to bioblend—

(a) section 24A(2), (3), (5) and (8) (penalties for misuse of marked oil);

(c) paragraphs 5, 8 to 10, 12 to 17 and 21 of Schedule 4 (subjects for regulations).]

[F5 (2B) The references to hydrocarbon oil in the following provisions of the Oil Act are to be construed as including references to aqua methanol—

(a) section 15(1) (drawback of duty on exportation etc.);

(b) section 21(1) and (2) (regulations with respect to hydrocarbon oil);

(c) paragraphs 3 and 11 of Schedule 3 (subjects for regulations);

(d) paragraphs 17 and 21 of Schedule 4 (subjects for regulations);]

(3) The reference to the duty on hydrocarbon oil in section 15(1) of the Oil Act is to be construed as including reference to—

[F6 (za) aqua methanol duty;]

(a) biodiesel duty,

(b) the duty under section 6AB (bioblend) of the Oil Act M3 ,

(c) bioethanol duty, and

(d) the duty under section 6AE (bioethanol blend) of the Oil Act M4 .

[F7 (3A) For the purpose of section 17 of the Oil Act (heavy oil used by horticultural producers) bioblend shall be treated as falling within the description of heavy oil.]

(4) The references to the duty on hydrocarbon oil in section 20AA(1)(a) of the Oil Act are to be construed as including references to [F8 aqua methanol duty,] biodiesel duty[F9 , bioethanol duty, and duty under sections 6AB and 6AE of the Oil Act ].

Textual Amendments

F1 Reg. 3(1A) inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(a)

F2 Punctuation in reg. 3(2)(d) substituted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(b)

F3 Reg. 3(2)(e)-(g) inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(c)

F4 Reg. 3(2A) inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(d)

F5 Reg. 3(2B) inserted (14.11.2016) by The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendment) Regulations 2016 (S.I. 2016/976), regs. 1, 4(a)

F6 Reg. 3(3)(za) inserted (14.11.2016) by The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendment) Regulations 2016 (S.I. 2016/976), regs. 1, 4(b)

F7 Reg. 3(3A) inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(e)

F8 Words in reg. 3(4) inserted (14.11.2016) by The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendment) Regulations 2016 (S.I. 2016/976), regs. 1, 4(c)

F9 Words in reg. 3(4) substituted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(2)(f)

Marginal Citations

M1 Section 15 was modified by section 12(3), and subsection (1) amended by section 12(7)(b), of the Finance Act 1993 (c. 34) and subsection (1) was amended by section 4 of the Finance Act 1999 (c. 16).

M2 Section 19 was modified by section 12(3) of the Finance Act 1993 (c. 34) and amended by section 8(2)(b) of the Finance Act 1996 (c. 8). Subsection (3) was amended by section 6(4) of the Finance Act 1981.

M3 Section 6AB was inserted by section 5(4) of the Finance Act 2002 (c. 23).

M4 Section 6AE was inserted by section 10(3) of the Finance Act 2004 (c. 12).