Explanatory note
(This note is not part of the Regulations)
These Regulations amend the Hydrocarbon Oil and Biofuels (Road Fuel in Defined Areas) (Reliefs) Regulations 2011 (S.I. 2011/2935).
They extend the fuel duty relief scheme to more defined areas from 1st April 2015 and make explicit that no relief is allowed if a claim is received later than 30 days after the month to which it relates unless, for reasonable cause, the Commissioners allow a claim to be made late.
A Tax Information and Impact Note covering this instrument will be published on the Government website at http://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins .