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Regulation 8(3) has been made in consequence of defects in S.I.2007/1640 and 2007/3307 and this instrument is being issued free of charge to all known recipients of those Statutory Instruments.
Statutory Instruments
Excise
Made
19th March 2008
Laid before Parliament
19th March 2008
Coming into force
Regulations 3 and 8(3)
9th April 2008
Remainder
1st April 2008
AMENDMENTS TO OTHER REGULATIONS
5. The Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996
7. The Hydrocarbon Oil (Registered Dealers in Controlled Oil) Regulations 2002
8. The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) Regulations 2004
9. The Hydrocarbon Oil Duties (Reliefs for Electricity Generation) Regulations 2005
10. The Hydrocarbon Oil (Registered Remote Markers) Regulations 2005
11. The Hydrocarbon Oil Duties (Sulphur-free Diesel) (Hydrogenation of Biomass) (Reliefs) Regulations 2006
12. The Fuel-testing Pilot Projects (Biomix Project) Regulations 2007
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 100G(1), 100H(1)(b) and (2) of the Customs and Excise Management Act 1979(1), sections 6AC(1),(2) and (4), 6AF(1), (2) and (4), 20A(5) and (6), 20AA(1)(a), (2) and (3), 20AB (1) to (3), 5(a) and (12), 20AC, 21(1)(a) and (2), 23B and 24(1) of, and Schedules 3 and 4 to, the Hydrocarbon Oil Duties Act 1979(2), section 1 of the Finance (No.2) Act 1992(3), section 12 of the Finance Act 1993 (4) and regulation 3 of the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) Regulations 2004(5); and, additionally, being a department designated(6) for the purposes of section 2(2) of the European Communities Act 1972(7) in relation to excise matters of the European Communities, in exercise of the powers conferred by that section :
1.—(1) These Regulations may be cited as the Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008.
(2) Regulations 3 and 8(3) come into force on 9th April 2008 and all other regulations come into force on 1st April 2008.
2.—(1) The following purposes are prescribed for the purpose of section 20AC of the Oil Act (determination by Commissioners of composition of a substance)-
(a) determining the amount of any drawback allowable by or under section 15 of the Oil Act (drawback of duty on exportation etc. of certain goods);
(b) determining the amount of any repayment payable in accordance with section 17 of the Oil Act (heavy oil used by horticultural producers);
(c) determining the amount of any repayment payable in accordance with section 19 of the Oil Act (fuel used in fishing boats etc.);
(d) determining the amount of any charge or allowance under section 20A of the Oil Act (mixing: adjustment of duty);
(e) determining the amount of any relief allowable by regulations made under section 20AA of the Oil Act (power to allow reliefs);
(f) determining the amount of any sum payable in accordance with regulations made under section 24 of the Oil Act (control of use of duty-free and rebated oil);
(g) determining the amount of any drawback of excise duty charged under the Oil Act to which an entitlement is conferred by regulations made under section 2 of the Finance (No.2) Act 1992(8) (power to provide for drawback of excise duty).
(2) In this regulation, “the Oil Act” means the Hydrocarbon Oil Duties Act 1979.
1979 c. 2; sections 100G and 100H were inserted by the Finance Act 1991 (c. 31), Schedule 4; section 118A was inserted by the Finance Act 1991, Schedule 5; section 127A was inserted by the Finance Act 1983 (c. 28), section 6; section 127A was amended by Schedule 1, paragraph 7 to the Finance (No.2) Act 1992 and S.I. 1992/2979(c.93); section 1(1) of the Customs and Excise Management Act 1979 (c. 2) (substituted by the Commissioners for Revenue and Customs Act 2005 (c.11), Schedule 4, paragraph 22) defines “the Commissioners” (as meaning the Commissioners for Revenue and Customs), “registered excise dealer and shipper” and “revenue trader”. Back [1]
1979 c.5; section 27(3) adopts the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979. Section 6AC was inserted by the Finance Act 2002 (c. 23), section 5. Section 6AF was inserted by the Finance Act 2004(c.12), section 10(3). Section 20A was inserted by the Finance Act 1985 (c.54), Schedule 4, paragraph 2 and S.I. 1985/1451(C.32). Section 20AA was inserted by the Finance Act 1989 (c. 26), section 2(1) and amended by the Finance Act 1993 (c.34), Schedule 23, Part 1(4), the Finance Act 1994(c. 9), Schedule 4, Part 3, paragraph 54 and the Finance Act 2000 (c.17), section 10(3). Section 20AB was inserted by the Finance Act 2001 (c. 9), section 3. Recent amendments to section 20A, 20AA and 24(1) were made by a resolution passed by the House of Commons on 18th March 2008 under the Provisional Collection of Taxes Act 1968 (c.2), section 1. The resolution has temporary statutory effect as provided for by that section. Section 20AC was inserted by the same resolution. In so far as the amendments made by the resolution confer a power to make regulations, they come into force on 19th March 2008. For all other purposes they come into force on 1st April 2008. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005. Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs. Back [2]
S.I. 2004/2063, to which relevant amendments are made by regulation 8(2) of this instrument. Back [5]
S.I. 1980/865. Back [6]
1972 c .68. Back [7]
The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008