OpenLegislation

Regulation 2 InterpretationC1C2

United Kingdom

In these Regulations—

  • F1...

  • “duty” means any duty of excise;

  • F2...

  • “the Oil Act” means the Hydrocarbon Oil Duties Act 1979;

  • ...

  • ...

  • “special energy product” means a substance that is—

    1. (a)

      petroleum gas,

    2. (b)

      animal fat set aside for use as motor fuel or heating fuel,

    3. (c)

      vegetable fat set aside for use as motor fuel or heating fuel,

    4. (d)

      non-synthetic methanol set aside for use as motor fuel or heating fuel,

    5. (e)

      biodiesel, F3...

    6. (f)

      a mixture of two or more substances specified in paragraphs (a) to (e) F4, or

    7. (g)

      F5aqua methanol.

  • ...

Annotations

Textual amendments

F1

Words in reg. 2 omitted (31.12.2020) by virtue of The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/15), regs. 1, 6(2); S.I. 2020/1640, reg. 2, Sch.

F2

Words in reg. 2 omitted (1.4.2010) by virtue of The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593), reg. 2, Sch. 2 para. 17(1)(b)

F3

Word in reg. 2 omitted (14.11.2016) by virtue of The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendment) Regulations 2016 (S.I. 2016/976), regs. 1, 10(2)(a)

F4

Word in reg. 2 substituted (14.11.2016) by The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendment) Regulations 2016 (S.I. 2016/976), regs. 1, 10(2)(b)

F5

Words in reg. 2 inserted (14.11.2016) by The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendment) Regulations 2016 (S.I. 2016/976), regs. 1, 10(2)(c)

Modifications

C1

Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(e)

C2

Reg. 2 applied (1.9.2004) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 7(3)