5 Biodiesel
Finance Act 2002 (2002 c 23) | Legislation

Hydrocarbon oil duties

5 听叠颈辞诲颈别蝉别濒

(1)聽聽聽聽 The Hydrocarbon Oil Duties Act 1979 (c 5) is amended as follows.

(2)聽聽聽聽 After section 2 insert鈥

鈥2础础
Biodiesel

(1)聽聽聽聽 In this Act 鈥渂iodiesel鈥 means diesel quality liquid fuel鈥

(a)聽聽聽聽 that is produced from biomass or waste cooking oil,

(b)聽聽聽聽 the ester content of which is not less than 96.5% by weight, and

(c)聽聽聽聽 the sulphur content of which does not exceed 0.005% by weight or is nil.

(2)聽聽聽聽 In subsection (1)鈥

(a)聽聽聽聽 鈥渄iesel quality鈥 means capable of being used for the same purposes as heavy oil;

(b)聽聽聽聽 鈥渓iquid鈥 does not include any substance that is gaseous at a temperature of 15掳C and under a pressure of 1013.25 millibars;

(c)聽聽聽聽 鈥渂iomass鈥 means vegetable and animal substances constituting the biodegradable fraction of鈥

(i)聽聽聽聽 products, wastes and residues from agriculture, forestry and related activities, or

(ii)聽聽聽聽 industrial and municipal waste.鈥.

(3)聽聽聽聽 .聽.聽.

(4)聽聽聽聽 After section 6 (excise duty on hydrocarbon oil) insert鈥

鈥6础础
Excise duty on biodiesel

(1)聽聽聽聽 A duty of excise shall be charged on the setting aside for a chargeable use by any person, or (where it has not already been charged under this section) on the

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