In these Regulations—
“approved person” has the meaning given in regulation 4 of the “the Deferment Regulations”;
“biodiesel” has the meaning given by section 2AA of the Hydrocarbon Oil Duties Act 1979;
“the Biofuel Regulations” means the Biofuels and Other Fuel Substitutes (Payment of Excise Duties Etc) Regulations 2004;
“the Deferment Regulations” means the Excise Duties (Deferred Payment) Regulations 1992;
“duty” means any duty of excise;
“the Oil Act” means the Hydrocarbon Oil Duties Act 1979;
“producer” has the meaning given by regulation 2(1) of the Biofuels Regulations;
“qualified claimant” means a producer of biodiesel from waste cooking oil who is an approved person, or who is liable to pay biofuels duty in accordance with regulation 18 of the Biofuels Regulations.
Specified date: 1 April 2010: see reg 1(2).
Customs & Excise Duties93
Natural Resources, Energy & Utilities Law96