The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendments) Regulations 2007

• Citation: S.I. 2007/3307
• Sections: 5

Section 1

These Regulations may be cited as the Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendments) Regulations 2007 and come into force on 31st December 2007.

Section 2

The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) Regulations 2004 are amended as follows.

Section 3

(1) Amend regulation 19 as follows.

(2) In paragraph (4) for “paragraph (1)” substitute “paragraph (1A)”.

(3) In paragraph (6)(a) for “paragraph (1)” substitute “paragraph (1A)”.

Section 4

(1) Amend regulation 19A as follows.

(2) In paragraph (2) for “paragraph (9)” substitute “paragraph (1)”.

(3) For paragraph (5) substitute-

(5) Regulations 19(2) to 19(6) apply to large producers as they apply to producers and in the case of regulation 19(4) it applies with the substitution of “month” for “quarter”.

Section 5

The Hydrocarbon Oil Duties (Reliefs for Electricity Generation) Regulations 2005 are amended as follows—

(a) in regulation 8(a), for “they relate” substitute “it relates”;

(b) in both places in regulation 10(1), for “that is afforded” substitute “allowed”;

(c) in regulation 11(4), for “to be paid” substitute “claimed”.