# The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) (Amendment) Regulations 2014

S.I. 2014/471 · made 4 March 2014

These Regulations amend the Biofuels and Other Fuels Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065) (“the principal Regulations”) to allow bioethanol for the production of biodiesel to be produced and warehoused in an excise warehouse. They also amend the particulars that must be entered in the motor fuels record in the Schedule to the principal Regulations to include particulars of additives and extenders set aside for use or used in fuel for an engine powered by liquefied petroleum gas.

Made under: Hydrocarbon Oil Duties Act 1979 (Section 21, Schedule 3 paragraph 3); Customs and Excise Management Act 1979 (Section 93, Section 118A)

PDFs: Printed copy https://openlegislation.uk/biofuels-and-other-fuel-substitutes-payment-of-excise-duties-etc-amendment-regulations-2014/pdf/uksi_20140471_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/biofuels-and-other-fuel-substitutes-payment-of-excise-duties-etc-amendment-regulations-2014/pdf/uksiem_20140471_en.pdf

## Introductory text

Excise
Made 4th March 2014
Laid before Parliament 6th March 2014
Coming into force 1st April 2014
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 21(1)(a) and (2) of, and paragraph 3 of Schedule 3 to, the Hydrocarbon Oil Duties Act 1979 and sections 93(1)(a), (b), (c), (2)(a) and (3) and 118A(1) and (2) of the Customs and Excise Management Act 1979:

## 1 Citation and commencement

These Regulations may be cited as the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) (Amendment) Regulations 2014 and come into force on 1st April 2014.

## 2 Amendments to the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004

Amend the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 as follows.

## 3 Amendments to the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004

In regulation 7 (warehousing)—
(a) in paragraph (1)—
(i) in sub-paragraph (a) omit “or”;
(ii) at the end of sub-paragraph (b) insert “or,”;
(iii) after sub-paragraph (b) insert—
“or
(c) bioethanol for the production of biodiesel,”.
(b) for paragraph (2)(b) substitute—
“(b) bioethanol may be warehoused only for the purpose of —
(i) blending with hydrocarbon oil to produce bioethanol blend; or
(ii) producing biodiesel.”.

## 4 Amendments to the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004

In the Schedule (particulars to be entered in the motor fuels record)—
(a) in paragraph 1 (charge arising on setting aside) after sub-paragraph (c)(x) insert—
“(xa) suitable only as an additive or extender in fuel for an engine powered by liquefied petroleum gas,”;
(b) in paragraph 2 (charge arising on chargeable use)—
(i) after sub-paragraph (c)(x) insert—
“(xa) an additive or extender in fuel for an engine powered by liquefied petroleum gas,”; and
(ii) in sub-paragraph (c)(xii), after “(iv)” insert “or (xa)”.

## Signature

Ruth Owen
Simon Bowles
Two of the Commissioners for Her Majesty’s Revenue and Customs
4th March 2014

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Biofuels and Other Fuels Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065) (“the principal Regulations”) to allow bioethanol for the production of biodiesel to be produced and warehoused in an excise warehouse. They also amend the particulars that must be entered in the motor fuels record in the Schedule to the principal Regulations to include particulars of additives and extenders set aside for use or used in fuel for an engine powered by liquefied petroleum gas.
A Tax Information and Impact Note covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.

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Source: https://www.legislation.gov.uk/uksi/2014/471 (the official version)
Page: https://openlegislation.uk/biofuels-and-other-fuel-substitutes-payment-of-excise-duties-etc-amendment-regulations-2014
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.