Regulation 3 Amendments to the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004
In regulation 2 (interpretation)—
(a)
after the definition of “approved person” insert—
““aqua methanol duty” means the duty charged on aqua methanol by section 6AGf1 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,”.
Annotations
Footnotes
- f1
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Section 6AG was inserted by the Finance Act 2016 (c.24), section 153.