
1 
These Regulations may be cited as The Other Fuel Substitutes (Payment of Excise Duty etc.) Regulations 1995 and shall come into force on 1st December 1995.
2 
In these Regulations —
(a) “the Act”means the Hydrocarbon Oils Duties Act 1979;
(b) “the address”, in subparagraph (a) of regulation 5(1) below, means Dorset House, Stamford Street, London SE1 9PY or such other address which may be specified in directions made by the Commissioners of Customs and Excise under section 116 of the Customs and Excise Management Act 1979;
(c) “business day” means a day which is a business day within the meaning of section 92 of the Bills of Exchange Act 1882 ;
(d) “his premises”means any premises in relation to which a person is a producer, and which, if not entered by him, are required by regulation 3 below to be entered;
(e) “liquid”means a liquid or substance comprised in section 6A of the Act; and in Schedules 1 and 3 to these Regulations —
(i) in relation to fuel, means a liquid which is a fuel for any engine, motor or machinery within the meaning of section 6A, and subsection (2)(a) thereof, of the Act; and
(ii) in relation to additive or extender, means a liquid which is an additive or extender within the meaning of section 6A, and subsection 2(b) thereof, of the Act;
(f) “producer”means a person who, within the meaning of section 6A of the Act—
(i) sets aside a liquid for a chargeable use; or
(ii) makes a chargeable use of a liquid,
with the consequence that a duty of excise is charged by virtue of the provisions of that section; and
(g) “revenue trader”has the meaning given by section 1(1) of the Customs and Excise Act 1979
3 

(1) Subject to paragraph (2) below, a producer shall —
(a) before he sends out from any premises a consignment of liquid in respect of which a delivery note would be required to be issued by virtue of paragraph 4 below; or
(b) as soon as practical after he makes a chargeable use of a liquid at any premises with the consequence that a duty of excise is charged by virtue of the provisions of section 6A of the Act,
enter those premises in accordance with section 108 of the Customs and Excise Management Act 1979.
(2) Paragraph (1) above does not apply where the producer has entered the premises in accordance with section 108.
4 

(1) Subject to paragraph (2) below, a producer shall, in respect of each consignment of liquid sent out from his premises, issue to the consignee a serially numbered delivery note containing the particulars specified in Schedule 1 to these Regulations.
(2) The requirement of paragraph (1) above only applies in the case of a liquid which is charged with a duty of excise by virtue of the provisions of section 6A of the Act on the basis of it having been set aside when on those premises from which it is sent out.
5 

(1) Subject to paragraph (2) below, a producer shall, in relation to his premises, not later than the fifteenth day of the month next following the preceding month —
(a) pay the Commissioners at the address the amount of excise duty charged by section 6A of the Act in respect of all liquid fuel and all liquid additive or extender sent out from those premises in the preceding month, and in respect of all liquid fuel and all liquid additive or extender put to a chargeable use (within the meaning of section 6A) at those premises in the preceding month; and
(b) furnish the Commissioners, at the place which, for the purposes of subparagraph (a) above, constitutes the address, a return in respect of the preceding month on the form set out in Schedule 2 to these Regulations containing full information in respect of the matters specified in the form and a declaration, signed by him, that the return is true and complete.
(2) Where the fifteenth day would fall on a day which is not a business day, the obligations of paragraph (1) above shall be discharged not later than the last business day before that fifteenth day.
6 
A producer shall, in his capacity of being a revenue trader, keep and preserve at his premises a record, to be known as the fuel substitutes record, in accordance with the provisions and containing the particulars specified in schedule 3 to these Regulations.
D. J. Howard
Commissioner of Customs and Excise
New King’s Beam House 22 Upper Ground London SE1 9PJ
9th November 1995
SCHEDULE 1
Regulation 4

The particulars which are to be specified on the delivery note are as follows —
(a) the date of sending out of the liquid in respect of which regulation 4 applies;
(b) a description of that liquid indicating that it is a liquid fuel or a liquid additive or extender, and indicating which of the paragraphs, and of any of the subparagraphs thereof, it is entered under; that is to say paragraphs 3 to 6, and 8 to 10 of Schedule 3 to these Regulations;
(c) the quantity of that liquid;
(d) the address from which that liquid is sent out and of the place to which it is consigned; and
(e) the name and address of the consignee to whom that liquid is sent.

SCHEDULE 2
Regulation 5

SCHEDULE 3
Regulation 6
1 
The particulars to be entered in the fuel substitutes record in the event of section 6A of the Act charging a duty of excise in relation to the producer either setting aside a liquid for a chargeable use or making a chargeable use of a liquid are —
(a) in the case of setting aside, the particulars required by paragraphs 3 to 7 below; and
(b) in the case of making a chargeable use, the particulars required by paragraphs 8 to 11 below.
2 
Particulars falling within paragraphs 3 to 7 are to be entered before the liquid is sent out from his premises; and particulars falling within paragraphs 8 to 11 are to be entered no later than the use of the liquid on the producer’s premises.
3 
The amount of any liquid fuel sent out from the premises as being suitable only as fuel for —
(a) a diesel engine;
(b) an engine (other than a piston engine) of an aircraft;
(c) a petrol engine powered by leaded petrol; or
(d) a petrol engine powered by unleaded petrol.
4 
The amount of any liquid fuel sent out from the premises which is not entered in the fuel substitutes record under paragraph 3 above or paragraph 5 below.
5 
The amount of any liquid fuel which is specially produced as fuel for a piston engine of an aircraft and is to be sent out from the premises for use solely as fuel for piston engines or aircraft, and which is sent out on that basis.
6 
The amount of any liquid additive or extender sent out from the premises —
(a) as being suitable only as an additive or extender in fuel for one of the categories of engine described in subparagraphs (a) to (d) of paragraph 3 above; or
(b) as a multi-fuel additive or extender; or
(c) which is not entered in the fuel substitutes record under the preceding subparagraphs (a) and (b).
7 
In addition to any particular entered in the fuel substitutes record under paragraphs 3 to 6 above the following particulars shall be added as corresponding particulars or as cross referenced particulars —
(a) the date of the sending out of the liquid fuel or the liquid additive or extender;
(b) the name and address of the consignee to whom the said liquid is sent;
(c) the number of the delivery note required by regulation 4 to be issued to the said consignee;
(d) the address of the place to which the said liquid is consigned; and
(e) the amount and rate of excise duty charged in respect of the said liquid.
8 
The amount of any liquid fuel used at his premises in one of the categories of engine described in subparagraphs (a) to (d) of paragraph 3 above.
9 
The amount of any liquid fuel which, being specially produced as fuel for a piston engine of an aircraft, is used at his premises in the piston engine of an aircraft.
10 
The amount of any liquid additive or extender used at his premises as an additive or extender in fuel used at his premises in one of the engines described in subparagraph (a), (c) or (d) of paragraph 3 above.
11 
In addition to any particular entered in the fuel substitutes record under paragraph 8 to 10 above there shall be added a corresponding particular specifying the date of the use, and the amount and rate of excise duty charged in respect of the liquid fuel or the liquid additive or extender.