# The Hydrocarbon Oil and Biofuels (Road Fuel in Defined Areas) (Reliefs) (Amendment) Regulations 2015, Note: 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 .

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Source: https://www.legislation.gov.uk/uksi/2015/550/note (the official version)
Page: https://openlegislation.uk/hydrocarbon-oil-and-biofuels-road-fuel-in-defined-areas-reliefs-amendment-regulations-2015/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.