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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.
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