Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996

JurisdictionUK Non-devolved
CitationSI 1996/2537

1996 No. 2537

CUSTOMS AND EXCISE

The Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996

Made 4th October 1996

Laid before Parliament 8th October 1996

Coming into force 1st November 1996

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 127A of the Customs and Excise Management Act 19791, sections 20AA and 21(1)(a) and (2) of, and Part I of Schedule 3 to, the Hydrocarbon Oil Duties Act 19792, section 1 of the Finance (No. 2) Act 19923and of all other powers enabling them in that behalf, hereby make the following Regulations:

1 PART IPRELIMINARY

PART IPRELIMINARY

S-1 Citation and commencement

Citation and commencement

1. These Regulations may be cited as the Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996 and shall come into force on 1st November 1996.

S-2 Interpretation

Interpretation

2. In these Regulations—

“approved person” means a person approved under regulation 4 of the deferment Regulations in respect of heavy oil for use by ships making marine voyages;

“contravention” includes a failure to comply;

“the deferment Regulations” means the Excise Duties (Deferred Payment) Regulations 19924;

“marine voyage” means a voyage in which the ship is at all times—

(a) within the limits of a port, or

(b) outside the United Kingdom.

“private pleasure craft” has the meaning given in Article 8(1) of Council Directive 92/81/EEC5;

“qualified claimant” means—

(a) the owner of the ship on which the hydrocarbon oil was, or will be, used;

(b) the charterer to whom that ship is, or was at the time of the marine voyage, demised;

(c) a person appointed by the person mentioned in sub-paragraph (a) or (b) above to act as sole agent for that ship;

(d) if he is authorised to do so by the person mentioned in sub-paragraph (a) or (b) above, the master of that ship; and

(e) where the claim relates to hydrocarbon oil used on that ship while undergoing trials for the purpose of testing her hull or machinery, the builder or other person conducting the trials.

2 RELIEFS FROM EXCISE DUTY

PART II

RELIEFS FROM EXCISE DUTY

S-3 Reliefs

Reliefs

3.—(1) Subject to the provisions of these Regulations—

(a)

(a) where hydrocarbon oil has been used as fuel for the machinery of a ship that has been engaged on a marine voyage the Commissioners shall, in respect of that fuel, repay any excise duty that has been charged and paid; or

(b)

(b) where heavy oil is delivered for use as fuel for the machinery of a ship that will be engaged on a marine voyage the Commissioners shall, in respect of that fuel, repay any excise duty that has been charged and paid; or

(c)

(c) where heavy oil is delivered for use as fuel for the machinery of a ship that will be engaged on a marine voyage the Commissioners shall, in respect of that fuel, remit the payment of any excise duty that has been charged.

(2) No relief shall be allowed in the case of a ship that is a private pleasure craft.

(3) No relief shall be allowed otherwise than upon the written application of a qualified claimant.

(4) No relief shall be allowed by paragraph (1)(a) or (b) above in the case of drawback goods.

(5) No relief shall be allowed by paragraph (1)(b) above unless the heavy oil is supplied by an approved person.

(6) No relief shall be allowed by paragraph (1)(b) or (c) above unless the heavy oil is delivered directly from a warehouse or refinery to the ship that will be engaged on a marine voyage.

S-4 Amount

Amount

4.—(1) Where the relief is allowed by regulation 3(1)(a) or (b) above the amount that may be repaid shall be the amount of duty charged and paid less any rebate or other repayment that has been allowed.

(2) Where the relief is allowed by regulation 3(1)(c) above the amount that may be remitted shall be the amount of duty charged.

3 REPAYMENT OF DUTY

PART III

REPAYMENT OF DUTY

S-5 Application of Part III

Application of Part III

5. This Part applies to relief allowed by regulation 3(1)(a) or (b) above.

S-6 Repayment

Repayment

6.—(1) Except where paragraph (2) below applies repayment shall be made to the qualified claimant.

(2) Where the relief is allowed by regulation 3(1)(b) above and an approved person supplied the heavy oil at a price reduced by an amount equal to the duty on that oil that approved person shall be treated as entitled to the repayment.

(3) If in relation to any application for relief it appears to the Commissioners that the relief applied for exceeds the amount repayable under regulation 4(1) above they may, in such circumstances as they see fit and notwithstanding the provisions of regulations 8(1) and 11(2) below, repay such lesser sum as appears to them to be repayable.

(4) If two or more qualified claimants make application for relief relating to the same hydrocarbon oil the Commissioners may make repayment to any of them (or, where paragraph (2) above applies, to the approved person) and that repayment shall be deemed to satisfy all the applications.

S-7 Set-off

Set-off

7.—(1) Except where paragraph (2) below applies the Commissioners may set-off the amount of any repayment against any other debt then due to them from any person who is a qualified claimant in relation to the application.

(2) Where regulation 6(2) above applies the approved person shall set-off the repayment in accordance with regulation 6 of the deferment Regulations.

S-8 Cancellation of relief

Cancellation of relief

8.—(1) Where there is a contravention of any condition imposed by or under Part V below the relief allowed shall be cancelled.

(2) Where any relief is cancelled any person who is a qualified claimant in relation to the application for relief shall, on demand, be liable to repay the amount of the repayment.

4 REMISSION OF PAYMENT

PART IV

REMISSION OF PAYMENT

S-9 Application of Part IV

Application of Part IV

9. This Part applies to relief allowed by regulation 3(1)(c) above.

S-10 Excise duty point

Excise duty point

10.—(1) Where there is a contravention of any condition imposed by or under Part V below the excise duty point shall be the time of that contravention.

(2) The following persons shall be jointly and severally liable to pay the duty at the excise duty point—

(a)

(a) any person who is a qualified claimant in relation to the application for relief, and

(b)

(b) any person who supplied the heavy oil to the qualified claimant.

5 CONDITIONS SUBJECT TO WHICH RELIEF IS ALLOWED

PART V

CONDITIONS SUBJECT TO WHICH RELIEF IS ALLOWED

S-11 General conditions

General conditions

11.—(1) Relief is allowed subject to the following conditions.

(2) The amount of relief applied for shall not exceed the amount of relief that may be allowed by...

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