Regulation 11 Relieved hydrocarbon oil to be treated as rebated oil
United Kingdom
Hydrocarbon oil F1, biodiesel F2and bioblend in respect of which relief from duty has been allowed under this Part of these Regulations is to be treated for all the purposes of the Oil Act as oil F3or, as the case may be, F4biodiesel or bioblend on which the appropriate rebate has been allowed.
Annotations
Textual amendments
- F1
Word in reg. 11 inserted (1.4.2022) by The Hydrocarbon Oil Duties (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/238), regs. 1, 6(8)(a)
- F2
Words in reg. 11 inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 10(8)(a)
- F3
Words in reg. 11 inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 10(8)(b)
- F4
Words in reg. 11 inserted (1.4.2022) by The Hydrocarbon Oil Duties (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/238), regs. 1, 6(8)(b)