Regulation 1 Citation, commencement and interpretation

(1)

These Regulations may be cited as the Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2005.

(2)

They come into force on 1st September 2005 and have effect in relation to road fuel gas that is charged with duty on or after that date.

(3)

In these Regulations, “duty” means the duty of excise charged by section 8(1) or (2) of the Hydrocarbon Oil Duties Act 1979^f1.

Annotations

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), section 6(2) of the Finance Act 2004 (c. 12) and sections 4(6) and 5(5) of the Finance Act 2005 (c. 7).