{
  "url": "https://openlegislation.uk/hydrocarbon-oil-duties-reliefs-for-electricity-generation-regulations-2005/regulation-2",
  "json_url": "https://openlegislation.uk/hydrocarbon-oil-duties-reliefs-for-electricity-generation-regulations-2005/regulation-2.json",
  "legislation": "uksi/2005/3320",
  "legislation_title": "The Hydrocarbon Oil Duties (Reliefs for Electricity Generation) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/hydrocarbon-oil-duties-reliefs-for-electricity-generation-regulations-2005",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations —\n“annual operation” means a period commencing on 1st January and finishing on 31st December;\n“auto-generator” has the meaning given by paragraph 152 of Schedule 6 to the Finance Act 2000;\n“combined heat and power station” has the meaning given by paragraph 148(1) of Schedule 6 to the Finance Act 2000;\n“exempt unlicensed electricity supplier” has the meaning given by paragraph 14(4) of Schedule 6 to the Finance Act 2000;\n“fully exempt combined heat and power station” has the meaning given by paragraph 148(2) of Schedule 6 to the Finance Act 2000;\n“partly exempt combined heat and power station” has the meaning given by paragraph 148(3) of Schedule 6 to the Finance Act 2000;\n“qualified claimant” means a person who causes qualifying oil to be used to produce electricity in a generating station or combined heat and power station;\n“qualifying oil” means heavy oil on whose delivery for home use rebate has been allowed under section 11(1) of the Hydrocarbon Oil Duties Act 1979;\n“relevant duty” means the duty charged on qualifying oil by section 6(1) of the Hydrocarbon Oil Duties Act 1979 less any rebate that has been allowed by section 11(1) of that Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2000 c. 17."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1979 c. 5; amended by section 2(2) of the Finance Act 1986 (c. 41), section 5(2) of the Finance Act 1996 (c. 8), section 7(5) of the Finance Act 1997 (c. 16), section 2(3) of the Finance Act 1999 (c. 16), section 4(2) of the Finance Act 2000 (c. 17), section 5(1) of the Finance Act 2003 (c. 14), section 5(3) of the Finance Act 2004 (c. 12) and sections 4(7) and 5(6) of the Finance Act 2005 (c. 7)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 6(1) was amended by section 4(2) of the Finance Act 1982 (c. 39). Section 6(1) was amended and section 6(1A) inserted by section 7 of the Finance Act 1997 (c. 16). Section 6(1A) was amended by sections 4(1) and 5(3) of the Finance Act 2000 (c. 17), section 1(1) of the Finance Act 2001 (c. 9), section 4(1) of the Finance Act 2003 (c. 14), sections 5(1) and 7(5) of the Finance Act 2004 (c. 12) and sections 4(2) and 5(2) of the Finance Act 2005 (c. 7)."
    }
  ],
  "outstanding_effects": [
    {
      "type": "words inserted",
      "affecting": "uksi/2013/657",
      "affecting_title": "The Hydrocarbon Oil Duties (Reliefs for Electricity Generation) (Amendments for Carbon Price Support) Regulations 2013"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2022/234",
      "affecting_title": "The Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2022/234",
      "affecting_title": "The Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2022/234",
      "affecting_title": "The Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022"
    },
    {
      "type": "am",
      "affecting": "uksi/2007/2191",
      "affecting_title": "The Hydrocarbon Oil Duties (Reliefs for Electricity Generation) (Amendment) Regulations 2007"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2014/713",
      "affecting_title": "The Hydrocarbon Oil Duties (Reliefs for Electricity Generation) (Amendments for Carbon Price Support) Regulations 2014"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2008/753",
      "affecting_title": "The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2008/753",
      "affecting_title": "The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2008/753",
      "affecting_title": "The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008"
    },
    {
      "type": "figure substituted",
      "affecting": "uksi/2013/657",
      "affecting_title": "The Hydrocarbon Oil Duties (Reliefs for Electricity Generation) (Amendments for Carbon Price Support) Regulations 2013"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2013/657",
      "affecting_title": "The Hydrocarbon Oil Duties (Reliefs for Electricity Generation) (Amendments for Carbon Price Support) Regulations 2013"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2013/657",
      "affecting_title": "The Hydrocarbon Oil Duties (Reliefs for Electricity Generation) (Amendments for Carbon Price Support) Regulations 2013"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2022/234",
      "affecting_title": "The Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3320/regulation/2",
    "retrieved_at": "2026-10-29T04:44:13.088645+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."
}