The Hydrocarbon Oil (Supply of Rebated Heavy Oil) (Payment of Rebate) Regulations 2008

• Citation: S.I. 2008/2600
• Sections: 3

Section 1 Citation and commencement

These Regulations may be cited as the Hydrocarbon Oil (Supply of Rebated Heavy Oil) (Payment of Rebate) Regulations 2008 and come into force on 1st November 2008.

Section 2 Interpretation

In these Regulations—

“rebate amount” means the amount specified in section 13ZB(3) of the Act ;

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

Section 3 Effective rebate payments for the purposes of section 13ZB(2) of the Act

(1) A payment made for the purposes of section 13ZB(2) of the Act shall not be effective unless it is made by a supplier in accordance with this regulation.

(2) The payment must be made to the Commissioners at the address, or into the bank account, provided by them for the purpose.

(3) The following information must be notified to the Commissioners at the time of payment—

(a) the supplier’s name;

(b) the supplier’s address;

(c) the supplier’s VAT registration number (if the supplier has one);

(d) the date on or after which the supply or, as the case may be, supplies will be made;

(e) the quantity of relevant heavy oil in relation to which payment is made;

(f) the rate for rebated fuel oil at the time of payment;

(g) the rebate amount.

(4) The supplier must sign, date and declare on the notification that the information provided in it is true and complete.

(5) The notification must be made on a form provided by the Commissioners for the purpose or on any other document provided it contains all of the information specified in paragraph (3).