# The Hydrocarbon Oil Duties (Reliefs for Electricity Generation) Regulations 2005, Regulation 2: Interpretation


In these Regulations —
“annual operation” means a period commencing on 1st January and finishing on 31st December;
“auto-generator” has the meaning given by paragraph 152 of Schedule 6 to the Finance Act 2000;
“combined heat and power station” has the meaning given by paragraph 148(1) of Schedule 6 to the Finance Act 2000;
“exempt unlicensed electricity supplier” has the meaning given by paragraph 14(4) of Schedule 6 to the Finance Act 2000;
“fully exempt combined heat and power station” has the meaning given by paragraph 148(2) of Schedule 6 to the Finance Act 2000;
“partly exempt combined heat and power station” has the meaning given by paragraph 148(3) of Schedule 6 to the Finance Act 2000;
“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;
“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;
“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.

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Source: https://www.legislation.gov.uk/uksi/2005/3320/regulation/2 (the official version)
Page: https://openlegislation.uk/hydrocarbon-oil-duties-reliefs-for-electricity-generation-regulations-2005/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.