2010 No. 2868

Excise

The Hydrocarbon Oil Duties (Marine Voyages Reliefs) (Amendment) Regulations 2010

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 of the Hydrocarbon Oil Duties Act 19791.

Citation and commencement1

These Regulations may be cited as the Hydrocarbon Oil Duties (Marine Voyages Reliefs) (Amendment) Regulations 2010 and come into force on 1st January 2011.

Amendment of the Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996

2

The Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 19962 are amended as follows.

3

For regulation 3(5) substitute—

5

No relief shall be allowed by paragraph 1(b) above unless the person who has paid the duty to the Commissioners is an approved person.

4

In regulation 6(2), for “an approved person”, substitute “the approved person referred to in regulation 3(5)”.

Mike ElandSteve 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 (Marine Voyages Reliefs) Regulations 1996 (S.I. 1996 No. 2537, “the 1996 Regulations”) in relation to the provision made by those Regulations for the repayment of excise duty paid on fuel supplied for use on a ship that will be engaged on a sea voyage. The 1996 Regulations restricted the relief to circumstances where the fuel in question was ‘supplied by an approved person’, thereby rendering it unavailable when there was any intermediate transaction. These Regulations remove that restriction, while preserving the requirement (which followed from the restriction) that the duty in question should have been paid to the Commissioners by an approved person.

A full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.