The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendment) Regulations 2016
Section 6AG of the Hydrocarbon Oil Duties Act 1979 (c. 5) (“HODA”) provides for a charge to excise duty on aqua methanol that is set aside for use, or used, as fuel for any engine, motor or other machinery or as an additive or extender in any substance so used (“chargeable use”). These Regulations amend the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065) (“the principal Regulations”) so that they apply to aqua methanol that is put to a chargeable use and make consequential amendments to the Excise Duties (Deferred Payment) Regulations 1992 (S.I. 1992/3152) (“the Deferment Regulations”) and the Excise Warehousing (Energy Products) Regulations 2004 (S.I. 2004/2064) (“the Energy Products Regulations”).