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EXCISE REGULATIONS (AMENDMENT) 1997 No. 384 - REG 3

3. Regulation 50 (Circumstances under which remissions, rebates and refunds are made)
3.1 Paragraph 50 (1) (r): Omit "subitem 11 (D)", substitute "subitem 11 (A)".

3.2 Paragraph 50 (1) (w): Omit "subitem (E) (2) of item 11", substitute
"subparagraph 11 (C) (1) (a) or 11 (C) (2) (a)".

3.3 Paragraph 50 (1) (y): Omit "paragraph 11 (E) (2)", substitute
"subparagraph 11 (C) (1) (a) or 11 (C) (2) (a)".

3.4 Paragraph 50 (1) (z): Omit "paragraph 11 (E) (2)", substitute
"subparagraph 11 (C) (1) (a) or 11 (C) (2) (a)".

3.5 Paragraph 50 (1) (za): Omit the paragraph.

3.6 Paragraph 50 (1) (zb): Omit the paragraph.

3.7 Subregulation 50 (1): Add at the end:

"(ze) duty is payable on fuel that:

        (i)    is classified to sub-subparagraph 11 (I) (1) (b) (ii) of the
               Schedule to the Excise Tariff Act 1921; and

        (ii)   is delivered, in accordance with a permission given under
               section 61C of the Act, for blending with diesel fuel where the
               blend is for use in diesel engines operating at less than 1000
               revolutions per minute at constant speed in a stand alone power
               station not connected to an electricity transmission grid, and
               generating in excess of 5.5 megawatts of electricity for supply
               to the general public; and

        (iii)  is delivered for home consumption before 1 January 2006;

   (zf) duty has been paid on fuel that:

        (i)    is classified to sub-subparagraph 11 (I) (1) (b) (ii) of the
               Schedule to the Excise Tariff Act 1921; and

        (ii)   has been blended with diesel fuel where the blend has been used
               in diesel engines operating at less than 1000 revolutions per
               minute at constant speed in a stand alone power station not
               connected to an electricity transmission grid, and generating
               in excess of 5.5 megawatts of electricity for supply to the
               general public; and

        (iii)  is entered, or is taken to be entered, for home consumption
               before 1 January 2006;

   (zg) duty is payable on a clean petroleum product that:

        (i)    is a clean fuel within the meaning of subsection 4 (1) of the
               Act; and

        (ii)   falls within a classification in item 11 or 12 in the Schedule
               to the Excise Tariff Act 1921; and

        (iii)  is suitable for use as a fuel in an internal combustion engine;
               and

        (iv)   is delivered, for use otherwise than as a fuel, in accordance
               with a permission given under section 61C of the Act that is
               expressed to be given for the purposes of ensuring the efficacy
               of the fuel as a solvent;

   (zh) duty has been paid on a clean petroleum product that:

        (i)    is a clean fuel within the meaning of subsection 4 (1) of the
               Act; and

        (ii)   falls within a classification in item 11 or 12 in the Schedule
               to the Excise Tariff Act 1921; and

        (iii)  has been used only as a solvent;

   (zi) duty is payable on fuel that:

        (i)    is classified to subparagraphs 11 (B) (1) (a) and 11 (B) (2)
               (a), paragraphs 11 (E) (1), 11 (F) (1), and 11 (G) (2), sub-
               subparagraph 11 (I) (1) (b) (ii), and subparagraphs 11 (I) (2)
               (a) and 11 (I) (3) (a) of the Schedule to the
               Excise Tariff Act 1921; and

        (ii)   is delivered, in accordance with a permission given under
               section 61C of the Act for use in gas turbine engines to
               generate electricity; and

        (iii)  is delivered for home consumption before 1 January 2006;

   (zj) duty has been paid on fuel that:

        (i)    is classified to subparagraphs 11 (B) (1) (a) and 11 (B) (2)
               (a), paragraphs 11 (E) (1), 11 (F) (1), and 11 (G) (2), sub-
               subparagraph 11 (I) (1) (b) (ii), and subparagraphs 11 (I) (2)
               (a) and 11 (I) (3) (a) of the Schedule to the
               Excise Tariff Act 1921; and

        (ii)   has been used as a fuel in gas turbine engines to generate
               electricity; and

        (iii)  is entered, or is taken to be entered, for home consumption
               before 1 January 2006.". 


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