Regulation 5 Relief
On biomix used or to be used for the purposes of the project there shall be allowed relief from excise duty in the form specified in paragraph (2) or, as the case may be, paragraph (3) (subject to any conditions imposed and directions given by the Commissioners).
Where biomix consists of a mixture of biodiesel and sulphur-free diesel, relief shall be in the form of a rebate of excise duty less the amount per litre for the time being specified in section 11(1)(b)f1 of the Act (rebate for gas oil which is not ultra low sulphur diesel).
Where biomix consists of a mixture of biodiesel and ultra low sulphur diesel, relief shall be in the form of a rebate of excise duty less the amount per litre for the time being specified in section 11(1)(ba)f2 of the Act (rebate for ultra low sulphur diesel oil).
Annotations
Footnotes
- f1
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Section 11(1) (b) was amended by the Finance Act 1986 (c.41), section 2(2) and the Finance Act 1997 (c.16), section 7(5)(a). The current amount was inserted by the Finance Act 2006 (c.25), section 7(6)(b).
- f2
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Section 11(1)(ba) was inserted by section 7(5)(b) of the Finance Act 1997 (c.16). The current amount was inserted by the Finance Act 2006 (c.25), section 7(6)(c).