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Statutory Instrument

The Hydrocarbon Oil Duties (Marine Voyages Reliefs) (Amendment) Regulations 2010

Citation
S.I. 2010/2868
As at
Sections
4
Section 1Citation and commencement

These Regulations may be cited as the Hydrocarbon Oil Duties (Marine Voyages Reliefs) (Amendment) Regulations 2010 and come into force on 1st January 2011.

Section 2Amendment of the Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996

The Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996 are amended as follows.

Section 3Amendment of the Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996

For regulation 3(5) substitute—

(5) No relief shall be allowed by paragraph 1(b) above unless the person who has paid the duty to the Commissioners is an approved person.

Section 4Amendment of the Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996

In regulation 6(2), for “an approved person”, substitute “the approved person referred to in regulation 3(5)”.

4 sections

Cite this legislation

The Hydrocarbon Oil Duties (Marine Voyages Reliefs) (Amendment) Regulations 2010 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2010-2868

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

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