2021 No. 780
Excise
The Hydrocarbon Oil and Biofuels (Northern Ireland Private Pleasure Craft) Regulations 2021
Made
Laid before Parliament
Coming into force
These Regulations are made by the Treasury and the Commissioners for Her Majesty’s Revenue and Customs.
The powers exercised by the Treasury are those conferred by section 14E(7) of the Hydrocarbon Oil Duties Act 19791.
The powers exercised by the Commissioners for Her Majesty’s Revenue and Customs are those conferred by sections 20AA(1) and (2) and 24(1) of, and paragraphs 19 to 21 of Schedule 4 to, the Hydrocarbon Oil Duties Act 19792.