Regulation 4 Amendment of the Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996I1I2
United Kingdom
(1)
The Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996 M1 are amended as follows.
(2)
In regulation 2 (interpretation), for the definition of “private pleasure craft”, substitute—
“private pleasure craft” has the same meaning as in section 14E of the Hydrocarbon Oil Duties Act 1979 M2;”.
Annotations
Marginal citations
- M1
S.I. 1996/2537. The instrument has been amended, but not relevantly.
- M2
Section 14E is relevantly amended by paragraph 6 of Schedule 9 to the Taxation (Cross-border Trade) Act 2018. Section 57(3) of that Act provides that Schedule 9 comes into force on such day as the Treasury may by regulations appoint.
Commencement
- I1
Reg. 4 not in force at made date, see reg. 1
- I2
Reg. 4 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.