The Hydrocarbon Oil Duties (Reliefs for Electricity Generation) (Amendment) Regulations 2007

• Citation: S.I. 2007/2191
• Sections: 3

Section 1

These Regulations may be cited as the Hydrocarbon Oil Duties (Reliefs for Electricity Generation) (Amendment) Regulations 2007 and come into force on 1st September 2007.

Section 2

In regulation 2 of the Hydrocarbon Oil Duties (Reliefs for Electricity Generation) Regulations 2005 —

(a) for everything from ““auto-generator”” to “paragraph 152 of Schedule 6 to the Finance Act 2000;”, substitute—

“auto-generator” carries the meaning it would for climate change levy if that levy’s taxable commodities included qualifying oil (see the Finance Act 2000 Schedule 6 paragraphs 3(1), 14(3)(a), 147, 152(1) and 152(3), and the Climate Change Levy (Electricity and Gas) Regulations 2001 regulation 6);

(b) for everything from ““exempt unlicensed electricity supplier”” to “paragraph 14(4) of Schedule 6 to the Finance Act 2000;”, substitute—

“exempt unlicensed electricity supplier” carries the meaning it would for climate change levy if that levy’s taxable commodities included qualifying oil (see the Finance Act 2000 Schedule 6 paragraphs 3(1), 14(2)(a) and 14(4), and the Climate Change Levy (Electricity and Gas) Regulations 2001 regulation 5);

(c) in the meaning given for “qualifying oil”—

(i) after “heavy” insert “or light”;

(ii) after “section 11(1)” insert “or 14(1)”;

(d) in the meaning given for “relevant duty”, after “section 11(1)” insert “or 14(1)”.

Section 3

(1) In regulation 3(2) of those Regulations, after “paragraph 3” insert “or Part 4”.

(2) For regulation 3(3) of those Regulations, substitute—

(3) This paragraph applies where the auto-generator or exempt unlicensed electricity supplier supplies that electricity to an electricity utility (or a person treated as such for climate change levy purposes).

In this context, “electricity utility” (or being treated as such) carries the meaning each has for climate change levy (see the Finance Act 2000 Schedule 6 paragraphs 147, 150(2), 150(4) and 151).