Regulation 7 Amendment of the Hydrocarbon Oil and Biofuels (Road Fuel in Defined Areas) (Reliefs) Regulations 2011

(1)

The Hydrocarbon Oil and Biofuels (Road Fuel in Defined Areas) (Reliefs) Regulations 2011^f1 are amended as follows.

(2)

In regulation 2 (interpretation), in the definition of “qualifying fuel”—

(a)

paragraphs (v) to (viii) are renumbered (i) to (iv);

(b)

after “in relation to which” insert “no rebate has been given and”.

(3)

For regulation 4 (relief) substitute—

“4.

Relief is allowed in accordance with these Regulations in relation to qualifying fuel that has been purchased by a qualified claimant to be supplied by that person by retail sale from premises situated in a defined area.”.

(4)

In regulation 7(2)(b) (conditions), for “for use in a road vehicle” substitute “by retail sale from premises situated in a defined area”.

Annotations

Footnotes

f1: S.I. 2011/2935; amended by S.I. 2015/550.