Regulation 2 Interpretation

In these Regulations:—

• “the Act” means the Hydrocarbon Oil Duties Act 1979;

• “the 1973 Regulations” means the Hydrocarbon Oil Regulations 1973^f1;

• “the duty deferment Regulations” means the Excise Duties (Hydrocarbon Oils) (Deferred Payment) Regulations 1985;

• “approved mixer” means a person approved by the Commissioners for the purposes of section 20A of the Act;

• “business day” means a day which is a business day within the meaning of the Bills of Exchange Act 1882;

• “mixing” means the mixing of different descriptions of hydrocarbon oil so as to produce new oil in accordance with section 20A of the Act and “mix” and its cognate expressions shall be construed accordingly.

Any expression used in these Regulations to which a meaning is given by the 1973 Regulations has, except where the context otherwise requires, the same meaning in these Regulations.