{
  "url": "https://openlegislation.uk/hydrocarbon-oil-duties-marine-voyages-reliefs-amendment-regulations-2010",
  "json_url": "https://openlegislation.uk/hydrocarbon-oil-duties-marine-voyages-reliefs-amendment-regulations-2010.json",
  "id": "uksi/2010/2868",
  "title": "The Hydrocarbon Oil Duties (Marine Voyages Reliefs) (Amendment) Regulations 2010",
  "short_title": "Hydrocarbon Oil Duties (Marine Voyages Reliefs) 2010",
  "long_title": "These Regulations amend the Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996 (S.I. 1996 No. 2537, “the 1996 Regulations”) in relation to the provision made by those Regulations for the repayment of excise duty paid on fuel supplied for use on a ship that will be engaged on a sea voyage. The 1996 Regulations restricted the relief to circumstances where the fuel in question was ‘supplied by an approved person’, thereby rendering it unavailable when there was any intermediate transaction. These Regulations remove that restriction, while preserving the requirement (which followed from the restriction) that the duty in question should have been paid to the Commissioners by an approved person.",
  "citation": "S.I. 2010/2868",
  "type": "uksi",
  "year": "2010",
  "number": "2868",
  "version": "current",
  "date": "2010-11-30",
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      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-marine-voyages-reliefs-amendment-regulations-2010/introduction",
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      "heading": "Amendment of the Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996",
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      "heading": "Amendment of the Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996",
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-marine-voyages-reliefs-amendment-regulations-2010/regulation-3",
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      "heading": "Amendment of the Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996",
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-marine-voyages-reliefs-amendment-regulations-2010/regulation-4",
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    {
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      "date": "2010-12-02",
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      "source_url": "https://www.legislation.gov.uk/uksi/2010/2868/pdfs/uksi_20102868_en.pdf"
    },
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      "title": "Explanatory Memorandum",
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      "language": null,
      "date": "2010-12-02",
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  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1979/5",
      "title": "Hydrocarbon Oil Duties Act 1979",
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979",
      "provisions": [
        "section/20AA"
      ]
    }
  ],
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2868",
    "retrieved_at": "2026-10-29T02:23:55.381046+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."
}