Regulation 2 Interpretation
In these Regulations—
-
“biodiesel duty” means the duty of excise charged on biodiesel by section 6AA(1) of the Oil Actf1;
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“biodiesel record” has the meaning given in regulation 7;
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“business day” means a day that is a business day within the meaning of section 92 of the Bills of Exchange Act 1882f2;
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“chargeable use” means use of biodiesel—
- (a)
as fuel for any engine, motor or other machinery, or
- (b)
as an additive or extender in any substance so used;
- (a)
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“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;
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“the Oil Act” means the Hydrocarbon Oil Duties Act 1979;
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“producer” means a person who, within the meaning of section 6AA of the Oil Act—
- (a)
sets aside biodiesel for a chargeable use, or
- (b)
makes a chargeable use of biodiesel,
with a consequence that biodiesel duty is charged.
- (a)
Annotations
Footnotes
- f1
-
Section 6AA was added by section 5(4) of the Finance Act 2002.
- f2
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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).