The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) Regulations 2007

The Commissioners for Her Majesty’s Revenue and Customs1 make the following Regulations in exercise of the powers conferred by section 118A(1) and (2) of the Customs and Excise Management Act 19792, sections 6AC(1)(a) and (4), 6AF(1)(a) and (4), 21(1)(a) of, and paragraphs 3 and 11 of Schedule 3 to the Hydrocarbon Oil Duties Act 19793, section 1(1), (3)(a) and (6)(a) of the Finance (No 2) Act 19924 and regulation 3(1)(e) of the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) Regulations 20045 :