Regulation 2 Interpretation

“appropriate rebate” means

1. (a)

   F1the rebate that would have been allowed at the time the hydrocarbon oil F2 or, as the case may be, bioblend was delivered for home use had it been marked as it is now marked including, where the case so requires, a rebate at such rate as appears to the Commissioners to be appropriate under section 11(5) of the Oil Act M1 (rebate on heavy oil)

2. (b)

   F3the rebate that would have been allowed in relation to biodiesel at the biodiesel excise duty point had it been marked as it is now marked;

F4“biodiesel excise duty point” means the excise duty point which applies for biodiesel by virtue of regulation 17 (excise duty points) of the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) Regulations 2004;

F5“duty” means the excise duty charged on–

1. (a)

   hydrocarbon oil by section 6(1) of the Oil Act (excise duty on hydrocarbon oil); F6...

2. (b)

   bioblend by section 6AB(1) of that Act (excise duty on blends of biodiesel and heavy oils); F7and

3. (c)

   F8biodiesel by section 6AA(1) of that Act (excise duty on biodiesel);

“mark” means to add to hydrocarbon oil F9or, as the case may be, F10biodiesel or bioblend any marker prescribed by regulations made under section 24 of the Oil Act (control of use of duty-free and rebated oil);

“the owner” means the owner of hydrocarbon oil or, as the case may be, F11biodiesel or bioblend that has been marked by a registered remote marker;

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

“registered remote marker” has the meaning given in regulation 3 below.