Introductory textF1
United Kingdom
Excise
Made 24th March 2010
Laid before Parliament 26th March 2010
Coming into force 1st April 2010
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred on them by sections 6AC(1)(a) and (b), (2) and (4), and 20AA(1) and (2) of the Hydrocarbon Oil Duties Act 1979f1:
Annotations
Textual amendments
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Regulations revoked (except art. 2) (1.12.2015) by The Renewables Obligation Order 2015 (S.I. 2015/1947), arts. 1(2), 95(1)(b)(iii)
Footnotes
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1979 c. 5; section 27(3) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c. 2). section 1(1) was amended by the Commissioners for Revenue and Customs Act 2005 (c.11), Schedule 4, paragraph 20 and 22(b) and defines “the Commissioners” as meaning the Commissioners for Revenue and Customs. Section 1(2) defines “hydrocarbon oil”. By virtue of section 6A(4) (inserted by section 11(1) of the Finance Act 1993 (c. 34)), the references to “hydrocarbon oil” in the provisions of the Act shall be construed as including references to any substance on which duty is charged under section 6A and references to duty on hydrocarbon oil shall be construed, where a substance is to be treated as such oil, as including references to duty under section 6A. Section 6AC was added by section 5(4) of the Finance Act 2002 (c. 23). Section 20AA was inserted by section 2(1) of the Finance Act 1989 (c. 26) and amended by Part 1(4) of Schedule 23 to the Finance Act 1993 (c. 34), paragraph 54 of Schedule 4 to the Finance Act 1994 (c. 9) and section 10(3) of the Finance Act 2002 (c. 23).