The Hydrocarbon Oil (Amendment) Regulations 1993

JurisdictionUK Non-devolved
CitationSI 1993/2267
Year1993

1993No. 2267

CUSTOMS AND EXCISE

The Hydrocarbon Oil (Amendment) Regulations 1993

15thSeptember1993

23rdSeptember1993

15thOctober1993

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 21 and 24 of, and Schedules 3 and 4 to the Hydrocarbon Oil Duties Act 1979 ( a) and section 12 of the Finance Act 1993 ( b), and of all other powers enabling them in that behalf, hereby make the following Regulations:

Citation and commencement

1. These Regulations may be cited as the Hydrocarbon Oil (Amendment) Regulations 1993, and shall come into force on 15th October 1993.

Amendment of the Hydrocarbon Oil Regulations 1973

2. The Hydrocarbon Oil Regulations 1973 ( c) shall be amended as follows.

3. In regulation 2 (definitions)-

(a) the definition of "heated oil" shall be omitted;(b) after the definition of "heavy oil vehicle" there shall be inserted-

""liquid" does not include any substance which is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars;";

(c) after the definition of "plant" there shall be inserted-

""standard litre" shall mean a litre of any liquid at a "temperature of 15°C;".

4.-(1) In regulations 12 and 27 for the word "litres", wherever it occurs, there shall be substituted the words "standard litres".

(2) In regulation 12(1)(c) the words following "that oil" (in the first place where those words occur) shall be omitted.

5. Regulations 13, 15, 16 and 24 shall be omitted.

(a) 1979 c.5; section 24 was amended by the Finance Act 1981 (c.35), section 6, the Finance Act 1982 (c.39), section 4 and the Finance Act 1987 (c.16), section 1; Schedule 3 was amended by the Finance Act 1982, section 4, the Finance Act 1985 (c.54), section 7 and Schedule 4, the Finance Act 1986 (c.41), section 8 and Schedule 5, the Finance Act 1989 (c.26), section 1 and the Finance Act 1990 (c.29), section 3; Schedule 4 was amended by the Finance Act 1981,section 6 and the Finance Act 1982, section 4; section 27(3) applies the definition of "the Commissioners" insection 1(1) of the Customs and Excise Management Act 1979 (c.2).

(b) 1993 c.34.

(c) S.I. 1973/1311; amended by S.I. 1976/443, 1977/1868, 1981/1134, 1985/1033, 1985/1450 and 1992/3149.

6. After regulation 50 there shall be inserted-

"MEASUREMENT OF VOLUME

51.-(1) Where pursuant to section 12 of the Finance Act 1993 the volume of any liquid is to be calculated in accordance with regulations made under that section its...

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