Regulation 2 InterpretationI1

United Kingdom

In these Regulations—

“authorised person” means a person who has been authorised by the Commissioners in accordance with regulation 6 to ship or carry excise goods as stores without payment of duty or on drawback;
“biofuel” means biodiesel, bioethanol^f1 or fuel substitute;
“duty” means a duty of excise;
“excise goods” means goods, other than hydrocarbon oil^f2 and biofuel, of a class or description subject to any duty whether or not those goods are in fact chargeable with that duty and whether or not that duty has been paid;
“fuel substitute” means a liquid that is charged with duty by section 6A of the Hydrocarbon Oil Duties Act 1979^f3;
F1“operator of the railway vehicle” means the person designated as train manager by the person operating the international service on which the railway vehicle is engaged;
“published notice” refers to a notice published by the Commissioners and not withdrawn by a further notice.

Annotations

F1: Words in reg. 2 inserted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 21(2)

f1: “Biodiesel” and “bioethanol” have the meaning given in sections 2AA and 2AB of the Hydrocarbon Oil Duties Act 1979 (c. 5), as inserted by section 5(1) of the Finance Act 2002 (c. 23) and section 10(1) of the Finance Act 2004 (c. 12), respectively. Section 1(3) of the Customs and Excise Management Act 1979 (c. 2) provides that any expression used in any instrument made under the Act which is given a meaning in any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in any such instrument as in that Act. “The Customs and Excise Acts 1979” is defined in section 1(1) of the Customs and Excise Management Act 1979 and includes the Hydrocarbon Oil Duties Act 1979.
f2: “Hydrocarbon oil” has the meaning given in section 1(2) of the Hydrocarbon Oil Duties Act 1979 (c. 5) (also see footnote (c) above).
f3: 1979 c. 5: section 6A was inserted by the Finance Act 1993 (c. 34), section 11(1) and has been amended by the Finance Act 2000 (c. 17), section 11, the Finance Act 2002 (c. 23), section 7(1) and the Finance Act 2004 (c. 12), sections 10(4) and 12.