The Excise Duties (Hydrocarbon Oil) (Travelling Showmen) Relief Regulations 1989

Made: 21st December 1989

Laid before Parliament: 8th January 1990

Coming into force: 5th February 1990

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 20AA (1)(c) of the Hydrocarbon Oil Duties Act 1979[^f00001], 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 Excise Duties (Hydrocarbon Oil) (Travelling Showmen) Relief Regulations 1989, and shall come into force on 5th February 1990. Relief 2. A travelling showman who uses as fuel for a road vehicle heavy oil on whose delivery for home use rebate has been allowed, shall not be required to pay the amount which would (apart from these Regu lations) be payable to the Commissioners under section 12(2) of the Hydrocarbon Oil Duties Act 1979 provided that—

• (a) the road vehicle is immobilised by disconnection of the propeller shaft; and (b) the heavy oil is drawn—

• (i) from a tank which is not permanently attached to the vehicle and which is separate from the tank from which fuel is drawn for propelling the vehicle; and

• (ii) through a fuel pipe which is not permanently attached to the engine of the vehicle.

Signed

P G Wilmott — Commissioner of Customs and Excise — 21st December 1989

Explanatory note

(This note is not part of the Regulations)

These Regulations, subject to certain conditions, relieve travelling showmen from the requirement to repay rebate which has been allowed on hydrocarbon oil. These Regulations replace a relief which was formerly allowed by the Commissionersby way of extra-statutory concession (published in HM Custo ms and Excise PublicNotice 748).

Footnotes

[^f00001]: 1979 c. 5;section 20AA was inserted by the Finance Act 1989(c. 26), section 2(1); section 27(3) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c. 2)