# The Other Fuel Substitutes (Payment of Excise Duty etc) Regulations 1995, Regulation 2: Interpretation


In these Regulations —
(a) “the Act”means the Hydrocarbon Oils Duties Act 1979;
(b) “the address”, in subparagraph (a) of regulation 5(1) below, means Dorset House, Stamford Street, London SE1 9PY or such other address which may be specified in directions made by the Commissioners of Customs and Excise under section 116 of the Customs and Excise Management Act 1979;
(c) “business day” means a day which is a business day within the meaning of section 92 of the Bills of Exchange Act 1882 ;
(d) “his premises”means any premises in relation to which a person is a producer, and which, if not entered by him, are required by regulation 3 below to be entered;
(e) “liquid”means a liquid or substance comprised in section 6A of the Act; and in Schedules 1 and 3 to these Regulations —
(i) in relation to fuel, means a liquid which is a fuel for any engine, motor or machinery within the meaning of section 6A, and subsection (2)(a) thereof, of the Act; and
(ii) in relation to additive or extender, means a liquid which is an additive or extender within the meaning of section 6A, and subsection 2(b) thereof, of the Act;
(f) “producer”means a person who, within the meaning of section 6A of the Act—
(i) sets aside a liquid for a chargeable use; or
(ii) makes a chargeable use of a liquid,
with the consequence that a duty of excise is charged by virtue of the provisions of that section; and
(g) “revenue trader”has the meaning given by section 1(1) of the Customs and Excise Act 1979

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Source: https://www.legislation.gov.uk/uksi/1995/2717/regulation/2 (the official version)
Page: https://openlegislation.uk/other-fuel-substitutes-payment-of-excise-duty-etc-regulations-1995/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.