uksi/2015/550 — The Hydrocarbon Oil and Biofuels (Road Fuel in Defined Areas) (Reliefs) (Amendment) Regulations 2015

2015 No. 550 Excise The Hydrocarbon Oil and Biofuels (Road Fuel in Defined Areas) (Reliefs) (Amendment) Regulations 2015 Made 4th March 2015 Laid before Parliament 6th March 2015 Coming into force 1st April 2015 The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 20AA of the Hydrocarbon Oil Duties Act 1979 : Citation and commencement 1 These Regulations may be cited as the Hydrocarbon Oil and Biofuels (Road Fuel in Defined Areas) (Reliefs) (Amendment) Regulations 2015 and come into force on 1st April 2015. Amendments to the Hydrocarbon Oil and Biofuels (Road Fuel in Defined Areas) (Reliefs) Regulations 2011 2 The Hydrocarbon Oil and Biofuels (Road Fuel in Defined Areas) (Reliefs) Regulations 2011 are amended as follows. 3 In regulation 2 (interpretation) for the definition of “defined area” substitute— “defined area” means an area specified in Schedule 1; . 4 In regulation 6 (application for relief)— a in paragraph (2), for “the Schedule” substitute “Schedule 2”; and b for paragraph (4) substitute— 4 Unless, for reasonable cause, the Commissioners allow an application to be made at a later date, no relief shall be allowed if the application is received by the Commissioners later than 30 days after the end of the month to which it relates. . 5 Re-number the Schedule as “Schedule 2”. 6 Before Schedule 2 (as re-numbered by regulation 5), insert— SCHEDULE 1 DEFINED AREAS Regulation 2 The Inner and Outer Hebrides The Northern Isles The Islands of the Clyde The Isles of Scilly The geographical area covered by the post town of Hawes, North Yorkshire (as at the 3rd March 2015) The geographical areas covered by the following postcode districts in England (as at the 3rd March 2015)— EX35 LA17 NE48 The geographical areas covered by the following postcode districts in Scotland (as at the 3rd March 2015)— IV14 IV21 IV22 IV26 IV27 IV54 KW12 PA38 PA80 PH19 PH23 PH36 PH41 Edward Troup Nick Lodge Two of the Commissioners for Her Majesty’s Revenue and Customs 4th March 2015 EXPLANATORY NOTE (This note is not part of the Regulations) These Regulations amend the Hydrocarbon Oil and Biofuels (Road Fuel in Defined Areas) (Reliefs) Regulations 2011 ( S.I. 2011/2935 ). They extend the fuel duty relief scheme to more defined areas from 1st April 2015 and make explicit that no relief is allowed if a claim is received later than 30 days after the month to which it relates unless, for reasonable cause, the Commissioners allow a claim to be made late. A Tax Information and Impact Note covering this instrument will be published on the Government website at http://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins .