The Graduated Vehicle Excise Duty (Prescribed Types of Fuel) Regulations 2001

• Citation: S.I. 2001/93
• Sections: 3

Section 1 Citation and commencement

These Regulations may be cited as the Graduated Vehicle Excise Duty (Prescribed Types of Fuel) Regulations 2001 and shall come into force on 15th February 2001.

Section 2 Interpretation

In these Regulations—

“the 1994 Act ” means the Vehicle Excise and Registration Act 1994;

“Condition A” means the Condition A specified in paragraph 1C(2) of Part 1A of Schedule 1 to the 1994 Act;

“diesel” means any diesel fuel within the definition in Article 2 of Directive 98/70/EC ;

“Directive 98/70/EC” means Directive 98/70/ EC of the European Parliament and of the Council of 13th October 1998 relating to the quality of petrol and diesel fuels and amending Council Directive 93/12/ EEC ;

“petrol” has the meaning given by Article 2 of Directive 98/70/EC;

“road fuel gas” has the meaning given by section 168AB(3) of the Income and Corporation Taxes Act 1988 .

Section 3 Prescribed types of fuel

A vehicle is propelled by a prescribed type of fuel, or is capable of being propelled by a number of prescribed types of fuel, for the purposes of Condition A if it is—

(a) propelled by road fuel gas; or

(b) capable of being propelled by—

(i) petrol and road fuel gas; or

(ii) electricity and either petrol or diesel.