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Regulation 2 Interpretation

Original text. Later amendments are not shown.

In these Regulations—

  • “biodiesel duty” means the duty of excise charged on biodiesel by section 6AA(1) of the Oil Actf1;

  • “biodiesel record” has the meaning given in regulation 7;

  • “business day” means a day that is a business day within the meaning of section 92 of the Bills of Exchange Act 1882f2;

  • “chargeable use” means use of biodiesel—

    1. (a)

      as fuel for any engine, motor or other machinery, or

    2. (b)

      as an additive or extender in any substance so used;

  • “his premises” means any premises in relation to which a person is a producer, and which, if not entered by him, are required by regulation 4 to be entered;

  • “the Oil Act” means the Hydrocarbon Oil Duties Act 1979;

  • “producer” means a person who, within the meaning of section 6AA of the Oil Act—

    1. (a)

      sets aside biodiesel for a chargeable use, or

    2. (b)

      makes a chargeable use of biodiesel,

    with a consequence that biodiesel duty is charged.

Annotations

Footnotes

f1

Section 6AA was added by section 5(4) of the Finance Act 2002.

f2

1882 c. 61 (45 and 46 Vict); section 92 was amended by sections 3 and 4 of the Banking and Financial Dealings Act 1971 (c. 80).