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The Hydrocarbon Oil (Amendment) Regulations 1992

S.I. 1992/3149 · Made 10 December 1992

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

CUSTOMS AND EXCISE

Made 10th December 1992

Laid before Parliament 11th December 1992

Coming into force 1st January 1993

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 24 of, and Schedule 4 to the Hydrocarbon Oil Duties Act 1979f1 and of all other powers enabling them in that behalf, hereby make the following Regulations:

Annotations to the whole text

Footnotes

f1

1979 c. 5; section 24(1) and Schedule 4 were amended by section 6(2) and (3) respectively of the Finance Act 1981 (c. 35), by section 4(3) and (6) respectively of the Finance Act 1982 (c. 39), and (as concerns section 24 only) by section 1(2) of the Finance Act 1987 (c. 16).

Contents

  1. 1Citation and revocation
  2. 2Citation and revocation
  3. 3Increase of the minimum amount for a claim by an approved repayment user
  4. Signature
  5. Explanatory note

1Citation and revocation

These Regulations may be cited as the Hydrocarbon Oil (Amendment) Regulations 1992, and shall come into force on 1st of January 1993.

2Citation and revocation

Paragraph (ii) of sub-paragraph (e) of regulation 3 of the Hydrocarbon Oil (Amendment) Regulations 1981f1 is hereby revoked.

3Increase of the minimum amount for a claim by an approved repayment user

In paragraph (d) of regulation 40 of the Hydrocarbon Oil Regulations 1973f1 there shall be substituted for “£50” the amount “£250”.

Signature

Leonard Harris

Commissioner of Customs and Excise

New King’s Beam House,

22 Upper Ground,

London SE1 9PJ

10th December 1992

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the Hydrocarbon Oil Regulations 1973 to increase to £250 the minimum amount for which a claim to duty relief may be made by a person approved to use a repayment scheme. The amendment does not affect the provisions that any claim may be for a period up to 3 years, but is intended to reduce the number of small claims.