2007 No. 2406

EXCISE

The Hydrocarbon Oil Duties (Sulphur-free Diesel) (Hydrogenation of Biomass) (Reliefs) (Amendment) Regulations 2007

Made

Laid before Parliament

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 20AA(1)(a) and (2)(a), (b), (c), (e), (h) and (i) of the Hydrocarbon Oil Duties Act 19791:

1

These Regulations may be cited as the Hydrocarbon Oil Duties (Sulphur-free Diesel) (Hydrogenation of Biomass) (Reliefs) (Amendment) Regulations 2007 and come into force on 5th September 2007.

2

Amend the Hydrocarbon Oil Duties (Sulphur-free Diesel) (Hydrogenation of Biomass) (Reliefs) Regulations 20062 as follows.

3

In regulation 1(2) omit “and shall cease to have effect on 12th January 2009”.

4

In regulation 3 for “produced partly” substitute “produced wholly or partly”.

Paul GraySteve LameyTwo of the Commissioners for Her Majesty’s Revenue and Customs
EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Hydrocarbon Oil Duties (Sulphur-free Diesel) (Hydrogenation of Biomass) (Reliefs) Regulations 2006 (S.I.2006/3426) (“the principal Regulations”).

Regulation 2 introduces the amendments

Regulation 3 revokes that part of regulation 1(2) of the principal Regulations that sets the date on which those Regulations are to cease to have effect.

Regulation 4 extends the partial relief from excise duties, provided by regulation 3 of the principal Regulations, to sulphur-free diesel produced wholly from the hydrogenation of biomass.

A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.