A producer to whom regulation 8A applies must not send...
- Register production premises with HMRC before sending out duty-charged biofuel
UK Statutory Instrument
2004
United Kingdom
The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004
At a glance
What's here
6 compliance obligations
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Requirement to make entry of production premises used by several producers
- Register biofuel production premises with HMRC
Motor and heating fuels record
- Keep a motor and heating fuels record at your production premises
Delivery note
- Issue a delivery note for each consignment of duty-charged biofuel
Returns, time and method of payment
- Submit quarterly returns and pay biofuels duty on time
Large producers
- Submit monthly return and pay biofuels duty by the 15th
Browse 32 other sections — procedural / definitional / commencement
Citation and commencement
Charge arising on setting aside
Interpretation
Charge arising on chargeable use
Construction of references to hydrocarbon oil etc. in the Oil Act
Revocations
Amendment of the Deferment Regulations
Production in warehouse
Warehousing
Requirement to make entry of production premises
(1) A producer to whom this regulation applies is liable...
A producer is not liable to make entry of production...
A producer who meets the first condition specified in regulation...
Cancellation of an entry of production premises
Storage of biofuels on production premises
Rights of access
Provision of facilities by producers etc.
Removal of biofuel from production premises for warehousing
(1) Every exempt producer must keep and preserve at production...
Fuel substitutes record and biodiesel record
Measurement
Excise duty points
Person liable
Interpretation of this Part
Relief
Form of relief
Set-off
Applications
Cancellation of relief
General conditions
Conditions imposed by the Commissioners
Applications for repayment under section 17A of the Oil Act
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