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2. The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022(1), instead of expiring in accordance with section 2(2) of the Excise Duties (Surcharges or Rebates) Act 1979, continues in force until the end of 22nd March 2024.
S.I. 2022/365. That Order provides for adjustments of liabilities to excise duty and rights of rebate in respect of excise duty in accordance with sections 1(2) and 2(3) of the Excise Duties (Surcharges or Rebates) Act 1979 (surcharges or rebates of amounts due for excise duties). Section 2(2) of that Act (which applies in respect of orders under section 1 – see section 2(1)) provides that an order shall cease to be in force at the expiration of a period of one year from the date on which it takes effect, unless continued in force by a further order.
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