{
  "url": "https://openlegislation.uk/graduated-vehicle-excise-duty-prescribed-types-of-fuel-regulations-2001/regulation-2",
  "json_url": "https://openlegislation.uk/graduated-vehicle-excise-duty-prescribed-types-of-fuel-regulations-2001/regulation-2.json",
  "legislation": "uksi/2001/93",
  "legislation_title": "The Graduated Vehicle Excise Duty (Prescribed Types of Fuel) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/graduated-vehicle-excise-duty-prescribed-types-of-fuel-regulations-2001",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“the 1994 Act” means the Vehicle Excise and Registration Act 1994;\n“Condition A” means the Condition A specified in paragraph 1C(2) of Part 1A of Schedule 1 to the 1994 Act;\n“diesel” means any diesel fuel within the definition in Article 2 of Directive 98/70/EC;\n“Directive 98/70/EC” means Directive 98/70/EC of the European Parliament and of the Council of 13th October 1998 relating to the quality of petrol and diesel fuels and amending Council Directive 93/12/EEC;\n“petrol” has the meaning given by Article 2 of Directive 98/70/EC;\n“road fuel gas” has the meaning given by section 168AB(3) of the Income and Corporation Taxes Act 1988.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "O. J. L350, 28.12.98, p. 58."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "O. J. L74, 27.3.93, p. 81."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1988 c. 1. Section 168AB was inserted by section 60(3) of the Finance Act 1998 (c. 36) and amended with effect from the year 2002–03 by paragraph 2 of Schedule 11 to the Finance Act 2000 (c. 17)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/93/regulation/2",
    "retrieved_at": "2026-10-29T08:07:15.528035+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}