The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) Regulations 2007
| Jurisdiction | UK Non-devolved |
| Citation | SI 2007/1640 |
2007 No. 1640
EXCISE
The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) Regulations 2007
Made 8th June 2007
Laid before Parliament 8th June 2007
Coming into force 30th June 2007
The Commissioners for Her Majesty’s Revenue and Customs1make the following Regulations in exercise of the powers conferred by section 118A(1) and (2) of the Customs and Excise Management Act 19792, sections 6AC(1)(a) and (4), 6AF(1)(a) and (4), 21(1)(a) of, and paragraphs 3 and 11 of Schedule 3 to the Hydrocarbon Oil Duties Act 19793, section 1(1), (3)(a) and (6)(a) of the Finance (No 2) Act 19924and regulation 3(1)(e) of the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) Regulations 20045:
Citation and commencement
1. These Regulations may be cited as the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) Regulations 2007 and come into force on 30th June 2007.
2. The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) Regulations 2004 are amended as follows.
Amendment of Part 1
3.—(1) Amend regulation 2 as follows.
(2) Renumber regulation 2 as paragraph (1) of regulation 2.
(3) In the definition of “entered premises for “regulation 8” substitute “regulation 8A or 8E”.
(4) After the definition of “entered premises” insert—
““exempt producer” means a producer who is not liable under regulation 8A or 8E to make entry of production premises;”.
(5) After the definition of “fuel substitute duty” insert—
““large producer” means a producer whom the Commissioners have notified is a large producer in accordance with regulation 19A(1) (and that notification has not been withdrawn);”.
(6) In the definition of “production premises” omit “, and which, if not entered by him, are required by regulation 8 to be entered”.
(7) After the definition of “production premises” insert—
““quarter” means the period of three calendar months commencing on 1st January, 1st April, 1st July and 1st October in any year;
“section 108” means section 108 of the Customs and Excise Management Act 1979;”.
(8) After regulation 2(1) insert—
“2 References to “making entry” are references to making entry under section 108 of the Customs and Excise Management Act 1979.”.
Amendment of Part 4
4.—(1) For regulation 8 substitute the following—
“8.—(1) Regulation 8A applies to a producer of biofuel with respect to whom either the first condition or the second condition is satisfied.
(2) The first condition is that at the end of any calendar month the producer has produced 2,500 litres or more of biofuel in the previous 12 months.
(3) The second condition is that at any time there are reasonable grounds to believe that the producer will produce 2,500 litres or more of biofuel in the following 12 months.
8A.—(1) A producer to whom this regulation applies is liable to make entry of all premises at which he has produced or will produce biofuel, but this is subject to regulations 8B and 8C.
(2) A producer liable to make entry of premises must make entry of them not later than the day specified in paragraph (3).
(3) The specified day is—
(a)
(a) in the case of a producer with respect to whom the first condition is satisfied, the thirtieth day following the end of the calendar month in question;
(b)
(b) in the case of a producer with respect to whom the second condition is satisfied, the thirtieth day following the day on which reasonable grounds arise for believing that he will produce that quantity.
8B. A producer is not liable to make entry of production premises under regulation 8A if he has already entered the premises in accordance with section 108 for—
(a) the purposes of that regulation; or
(b) purposes treated as having effect under that regulation, and
that entry has not been cancelled by the Commissioners under regulation 8F.
8C. A producer who meets the first condition specified in regulation 8(2) ceases to be liable to make entry of production premises if he satisfies the Commissioners that he will produce less than 2,500 litres of biofuel in the 12 months immediately following the date he becomes liable.
8D. A producer to whom regulation 8A applies must not send out from any premises a consignment of biofuel, which is charged with biofuels duty because it is set aside for chargeable use, before he makes entry of those premises.
Requirement to make entry of production premises used by several producers
8E.—(1) This regulation applies to two or more producers of biofuel with respect to whom—
(a)
(a) the first and second conditions are satisfied; and
(b)
(b) either the third condition or the fourth condition is satisfied.
(2) The first condition is that the producers produce biofuel at the same premises or at the same sets of premises (“those premises”).
(3) The second condition is that the producers have not previously made entry of those premises for the purpose of this regulation or the purposes specified in regulation 8(B); or, if they have made such entry, that entry has been cancelled by the Commissioners under regulation 8F.
(4) The third condition is that at the end of any calendar month the total quantity of biofuel produced by all of those producers at all of those premises in the previous 12 months is 2,500 litres or more.
(5) The fourth condition is that at any time there are reasonable grounds to believe that the total quantity of biofuel produced by all of those producers at all of those premises will be 2,500 litres or more in the following 12 months.
(6) Each producer of biofuel to whom this regulation applies is liable to make entry of all those premises at which he has produced or, there are reasonable grounds to believe, will produce biofuel, but this is subject to paragraph (10).
(7) A producer liable to make entry of those premises under paragraph (6) must make entry of them not later than the day specified in paragraph (8).
(8) The specified day is—
(a)
(a) in the case of a producer with respect to whom the third condition is satisfied, the thirtieth day following the end of the calendar month in question;
(b)
(b) in the case of a producer with respect to whom the fourth condition is satisfied, the thirtieth day following the day on which reasonable grounds arise for believing that quantity will be produced.
(9) Each producer to whom this regulation applies must not send out from any of those premises a consignment of biofuel, which is charged with biofuels duty because it is set aside for chargeable use, before he makes entry of those premises.
(10) A producer who meets the third condition ceases to be liable to make entry of those premises if he satisfies...
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