The Hydrocarbon Oil Duties (Sulphur–free Diesel) (Hydrogenation of Biomass) (Reliefs) Regulations 2006

• Citation: S.I. 2006/3426
• Sections: 7

Section 1 Citation and commencement

(1) These Regulations may be cited as the Hydrocarbon Oil Duties (Sulphur-free Diesel) (Hydrogenation of Biomass) (Reliefs) Regulations 2006.

(2) They come into force on 12th January 2007 and shall cease to have effect on 12th January 2009.

Section 2 Interpretation

In these Regulations—

“biomass” has the meaning given in section 2AA(2)(c) of the Act ;

“the Act” means the Hydrocarbon Oil Duties Act 1979.

Section 3 Relief

Relief from duty charged by section 6(1) of the Act shall be allowed on sulphur-free diesel that is produced partly from the hydrogenation of biomass.

Section 4 Relief

The relief shall take the form of a remission of duty.

Section 5 Relief

(1) The amount of duty remitted shall be calculated in accordance with the formula (A-B) x V where—

A is the rate of duty charged on sulphur-free diesel specified in section 6(1A) of the Act ;

B is the rate of duty charged on biodiesel by section 6AA of the Act ; and

V is the volume, in litres, of that proportion of the sulphur-free diesel that is produced from hydrogenated biomass.

(2) In paragraph (1) “litres” means litres of such sulphur-free diesel at a temperature of 15°C.

Section 6 Conditions imposed by the Commissioners

Relief is allowed subject to such conditions (if any) as the Commissioners impose on the person claiming relief.

Section 7 Cancellation of relief

(1) If there is a contravention of, or failure to comply with, any condition imposed under regulation 6, the relief allowed shall be cancelled.

(2) Where any relief is cancelled, any person who claimed the relief shall, on demand, be liable to pay the amount of relief claimed.