Regulation 3 Relief

(1)

Relief from the duty on relevant road fuel gas is afforded in accordance with this regulation as follows—

(a)

in the case of natural road fuel gas, £0.0210 a kilogram is remitted; and

(b)

in the case of any other road fuel gas, £0.0403 a kilogram is remitted.

(2)

In paragraph (1), “relevant road fuel gas” means road fuel gas that is charged to duty on a day that is—

(a)

on or after 1st September, and

(b)

before the relevant day.

(3)

In paragraph (2), “the relevant day” means—

(a)

in the case of natural road fuel gas, the day with effect from which the rate of duty prescribed by section 8(3)(a) of the Oil Act^f1 is no longer £0.1110 per kilogram; and

(b)

in the case of any other road fuel gas, the day with effect from which the rate of duty prescribed by section 8(3)(b) of the Oil Act is no longer £0.1303 per kilogram.

Annotations

Footnotes

f1: Relevant amendments were made to section 8(3) by section 6(2) of the Finance Act 1995 (c. 4), section 1(3) of the Finance Act 2001 (c. 9) and section 6(2) of the Finance Act 2004 (c. 12).