Introductory text

Annotations

Footnotes

f1

1979 c. 5; s.20AA was inserted by the Finance Act 1989 (c. 26), section 2(1); the reference in section 20AA to hydrocarbon oil is to be construed as including a reference to biodiesel, bioethanol, bioblend and bioethanol blend, by virtue of regulation 3 of the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) Regulations 2004 (S.I. 2004/2065), which is made under sections 6AC and 6AF of the Hydrocarbon Oil Duties Act 1979; section 6AC was inserted by the Finance Act 2002 (c. 23), section 5(4), and section 6AF was inserted by the Finance Act 2004 (c. 12), section 10(3); the power to make regulations under section 20AA is conferred on “the Commissioners”; section 27(3) provides that “the Commissioners” has the same meaning as that which it bears in the Customs and Excise Management Act 1979 (c. 2); section 1 of the latter Act (as amended by the Commissioners for Revenue and Customs Act 2005 (c. 11), section 50(6) and Schedule 4, paragraphs 20 and 22(b)), provides that “the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs.