{
  "url": "https://openlegislation.uk/biofuels-and-other-fuel-substitutes-payment-of-excise-duties-etc-amendment-regulations-2014/introduction",
  "json_url": "https://openlegislation.uk/biofuels-and-other-fuel-substitutes-payment-of-excise-duties-etc-amendment-regulations-2014/introduction.json",
  "legislation": "uksi/2014/471",
  "legislation_title": "The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) (Amendment) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/biofuels-and-other-fuel-substitutes-payment-of-excise-duties-etc-amendment-regulations-2014",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Excise\nMade 4th March 2014\nLaid before Parliament 6th March 2014\nComing into force 1st April 2014\nThe 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:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The power to make regulations under section 21 of the Hydrocarbon Oil Duties Act 1979 (c. 5) is conferred on “the Commissioners”. By virtue of section 27(3) “the Commissioners” has the same meaning as given in the Customs and Excise Management Act 1979 (c. 2). Section 1(1) of the Customs and Excise Management Act 1979 (c. 2) (as amended by the Commissioners for Revenue and Customs Act 2005 (c. 11), Schedule 4, paragraph 20 and 22(b)) defines “the Commissioners” as “the Commissioners for Her Majesty’s Revenue and Customs”."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1979 c. 5; section 21(1)(a) and (2) of the Hydrocarbon Oil Duties Act 1979 provides that the Commissioners may make regulations which relate to hydrocarbon oil. Section 6AF of that Act (which was inserted by the Finance Act 2004 (c. 12), section 10(3)) provides that the Commissioners may by regulations provide for references in the Act to hydrocarbon oil to be construed as including references to bioethanol. Regulation 3(1) of the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) Regulations 2004 provides that references to hydrocarbon oil in section 21(2) of, and paragraphs 3 and 11 of Schedule 3 to, the Hydrocarbon Oil Duties Act 1979 are to be construed as including references to bioethanol."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1979 c. 2; section 93 (1) was substituted by the Finance (No 2) Act 1992 (c. 48), Schedule 2, paragraph 2(1); section 93 (2)(a) was amended by the Finance Act 1981 (c. 35), Schedule 8, Part I, paragraph 2(a); section 93(3) was amended by the Finance (No 2) Act 1992, Schedule 2, paragraph 2(4); section 118A was inserted by Schedule 5 to the Finance Act 1991 (c. 31) and amended by the Finance (No.3) Act 2010 (c. 33), Schedule 13, paragraph 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/471/introduction",
    "retrieved_at": "2026-10-29T00:25:04.767138+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}