Regulation 2 Interpretation

In these Regulations—

• “the Act” means the Finance Act 2000;

• “reckonable energy” has the meaning given by regulation 4;

• “relevant commodities” means taxable commodities, hydrocarbon oil within the meaning of the Hydrocarbon Oil Duties Act 1979^f1 and any mixture of gases which originates from an oil refinery and is not a taxable commodity; and

• “the relevant premises” has the meaning given by regulation 4(5).