The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 No. 2065

1. Introductory Text

2. PART 1 Preliminary

   1. 1. Citation and commencement

   2. 2. Interpretation

3. PART 2 Effect on other enactments

   1. 3. Construction of references to hydrocarbon oil etc. in the Oil Act

   2. 4. Revocations

   3. 5. Amendment of the Deferment Regulations

4. PART 3 Warehousing

   1. 6. Production in warehouse

   2. 7. Warehousing

5. PART 4 Production premises

   1. 8. Requirement to make entry of production premises

   2. 9. Storage of biofuels on production premises

   3. 10. Rights of access

   4. 11. Provision of facilities by producers etc.

   5. 12. Removal of biofuel from production premises for warehousing

6. PART 5 Records and measurement

   1. 13. Motor fuels record

   2. 14. Fuel substitutes record and biodiesel record

   3. 15. Delivery note

   4. 16. Measurement

7. PART 6 Excise duty points, returns and payment

   1. 17. Excise duty points

   2. 18. Person liable

   3. 19. Returns, time and method of payment

8. PART 7 Relief for electricity generation

   1. 20. Interpretation of this Part

   2. 21. Relief

   3. 22. Form of relief

   4. 23. Set-off

   5. 24. Applications

   6. 25. Cancellation of relief

   7. 26. General conditions

   8. 27. Conditions imposed by the Commissioners

9. PART 8 Biodiesel used otherwise than as road fuel

   1. 28. Applications for repayment under section 17A of the Oil Act

10. Signature

11. 1. SCHEDULE

       Particulars to be entered in the motor fuels record

       1. 1. Charge arising on setting aside

       2. 2. Charge arising on chargeable use

12. Explanatory Note