Regulation 5 Treatment of warehoused special energy productsC1

United Kingdom

F1(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

Special energy product that is warehoused F2... shall be treated, from the time that it is put in the excise warehouse until the relevant time, for all the purposes of the customs and excise Acts, as charged with duty under the Oil Act as set out in paragraph (3).

(3)

Special energy product to which paragraph F3... (2) applies shall be treated as follows—

(a)

biodiesel shall be treated as charged by section 6AA(1) of the Oil Act M1 (biodiesel);

F4(aa)

aqua methanol shall be treated as charged by section 6AG of the Oil Act (aqua methanol);

(b)

vegetable fat, animal fat and non-synthetic methanol shall be treated as charged by section 6A(2) of the Oil Act M2 (other fuel substitutes);

(c)

petroleum gas shall be treated as charged by section 8(2) of the Oil Act (road fuel gas).

(4)

In this regulation, “the relevant time”is the earlier of—

(a)

the time that the special energy product is charged with duty under the Oil Act;

(b)

the time that the special energy product is removed from an excise warehouse for home use;

F5(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d)

the time that the special energy product reaches its ultimate destination outside the United Kingdom.

Annotations

Textual amendments

F1: Reg. 5(1) 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(4)(a); S.I. 2020/1640, reg. 2, Sch.
F2: Words in reg. 5(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(4)(b); S.I. 2020/1640, reg. 2, Sch.
F3: Words in reg. 5(3) 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(4)(c); S.I. 2020/1640, reg. 2, Sch.
F4: Reg. 5(3)(aa) inserted (14.11.2016) by The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendment) Regulations 2016 (S.I. 2016/976), regs. 1, 10(3)
F5: Reg. 5(4)(c) 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(4)(d); S.I. 2020/1640, reg. 2, Sch.

Marginal citations

M1: Section 6AA was inserted by section 5(4) of the Finance Act 2002 (c. 23) and amended by section 4(2) of the Finance Act 2003 (c. 14) and sections 5(2) and 11 of the Finance Act 2004 (c. 12).
M2: Section 6A was inserted by section 11(1) of the Finance Act 1993 (c. 34) and amended by section 11 of the Finance Act 2000 (c. 17), section 7(1) of, and paragraph 2 of Schedule 2 to, the Finance Act 2002 (c. 23) and sections 10(4) and 12 of the Finance Act 2004 (c. 12).

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)