The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) (Amendment) Regulations 2014

• Citation: S.I. 2014/471
• Sections: 4

Section 1 Citation and commencement

These Regulations may be cited as the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) (Amendment) Regulations 2014 and come into force on 1st April 2014.

Section 2 Amendments to the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004

Amend the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 as follows.

Section 3 Amendments to the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004

In regulation 7 (warehousing)—

(a) in paragraph (1)—

(i) in sub-paragraph (a) omit “or”;

(ii) at the end of sub-paragraph (b) insert “or,”;

(iii) after sub-paragraph (b) insert—

or

(c) bioethanol for the production of biodiesel,

(b) for paragraph (2)(b) substitute—

(b) bioethanol may be warehoused only for the purpose of —

(i) blending with hydrocarbon oil to produce bioethanol blend; or

(ii) producing biodiesel.

Section 4 Amendments to the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004

In the Schedule (particulars to be entered in the motor fuels record)—

(a) in paragraph 1 (charge arising on setting aside) after sub-paragraph (c)(x) insert—

(xa) suitable only as an additive or extender in fuel for an engine powered by liquefied petroleum gas,

(b) in paragraph 2 (charge arising on chargeable use)—

(i) after sub-paragraph (c)(x) insert—

(xa) an additive or extender in fuel for an engine powered by liquefied petroleum gas,

(ii) in sub-paragraph (c)(xii), after “(iv)” insert “or (xa)”.