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The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendment) Regulations 2016

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

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3.  In regulation 2 (interpretation)—

(a)after the definition of “approved person” insert—

““aqua methanol duty” means the duty charged on aqua methanol by section 6AG(1) of the Oil Act;”;

(b)in the definition of “biofuel” before “biodiesel” insert “aqua methanol,”;

(c)in the definition of “biofuels duty” before “bioethanol” insert “aqua methanol duty,”;

(d)in the definition of “chargeable use” before sub-paragraph (a) insert—

“(za)in relation to aqua methanol, means chargeable use within the meaning of section 6AG(2) of the Oil Act,”.

(1)

Section 6AG was inserted by the Finance Act 2016 (c.24), section 153.

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