The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022

Interpretation U.K.

2.  In this Order—

(a) “the Oil Act” means the Hydrocarbon Oil Duties Act 1979(1);

(b) expressions used in this Order and in section 27(1) (interpretation) of the Oil Act(2) have the same meaning as in the Oil Act;

(c) “aqua methanol additive or extender duty” means the duty charged by section 6AG(1) of the Oil Act (excise duty on aqua methanol) where the chargeable use is within subsection (2)(b) of that section(3);

(d) “fuel oil” has the same meaning as in section 11(2) of the Oil Act (rebate on heavy oil)(4);

(e) “fuel substitutes duty” means the duty charged by section 6A(1) of the Oil Act (fuel substitutes)(5);

(f) “hydrocarbon oil duty” means the duty charged by section 6(1) of the Oil Act(6)(excise duty on hydrocarbon oil);

(g) “natural road fuel gas” has the same meaning as in section 5(2) of the Oil Act(7)(road fuel gas).

Commencement Information

I1 Art. 2 in force at 23.3.2022 at 6.00 p.m., see art. 1(2)

(1)

1979 c. 5 (“the Oil Act”).

(2)

Relevant amendments were made to section 27(1) by paragraph 9 of Schedule 17 to the Finance Act 2016 (c. 24) (“aqua methanol”), section 4(4) of the Finance Act 1982 and paragraph 6 of Schedule 6 to the Finance Act 2008 (c. 9) (“aviation gasoline”), paragraph 6 of Schedule 2 to the Finance Act 2002 (c. 23) (“bioblend” and “biodiesel”), section 10(9) of the Finance Act 2004 (c. 12) (“bioethanol” and “bioethanol blend”), section 7(8) of the Finance Act 1997 (c. 16) (“gas oil”), paragraph 22 of Schedule 5 to the Finance Act 2008 (“kerosene”), section 3(3) of the Finance Act 2001 (c. 9), paragraph 9 of Schedule 3 to the Finance Act 2002 and section 13(9) of, and paragraph 22 of Schedule 5 and paragraph 32 of Schedule 6 to, the Finance Act 2008 (“rebate”), and section 5(5) of the Finance Act 2000 (c. 17), section 7(8) of the Finance Act 2004 and section 13(9) of the Finance Act 2008 (“unleaded petrol”).

(3)

Section 6AG was inserted by paragraph 4 of Schedule 17 to the Finance Act 2016. Subsection (2)(b) refers to use of aqua methanol as an additive or extender in any substance used as a fuel for any engine, motor or other machinery.

(4)

Section 11(2) was substituted by section 2(3) of the Finance Act 1986 (c. 41) and amended by Part 1 of Schedule 18 to the Finance Act 1997.

(5)

Section 6A was inserted by section 11(1) of the Finance Act 1993 (c. 34) and amended by section 11 of the Finance Act 2000, section 7(1) of, and paragraph 2 of Schedule 2 to, the Finance Act 2002, sections 10(4) and 12(1) of the Finance Act 2004, paragraph 5 of Schedule 17 to the Finance Act 2016 and is prospectively amended by paragraph 4 of Schedule 21 to the Finance Act 2021 (c. 26).

(6)

Section 6(1) has been amended by section 4(1) of the Finance Act 1981 (c. 35), section 7(2) of the Finance Act 1997, section 6(1) of the Finance Act 1998 (c. 36) and paragraph 4 of Schedule 6 to the Finance Act 2008. The rates of excise duty charged under section 6(1) are specified in section 6(1A). Section 6(1A) was inserted by section 7(3) of the Finance Act 1997 and substituted by section 13(3) of the Finance Act 2008. It has been amended by sections 4(1) and 5(3) of the Finance Act 2000, section 1(1) of the Finance Act 2001, section 4(1) of the Finance Act 2003 (c. 14), sections 5(1) and 7(5) of the Finance Act 2004, sections 4(2) and 5(2) of the Finance Act 2005 (c. 7), sections 6(2) and 7(2) of the Finance Act 2006 (c. 25), section 10(2) of the Finance Act 2007 (c. 11), sections 15(2) and 16(1) of the Finance Act 2008, sections 15(2) and 16(1) of the Finance Act 2009 (c. 10), sections 12(2) and 13(3) of the Finance Act 2010 (c. 13), sections 19(2) and 20(2) of the Finance Act 2011 (c. 11), section 179(2) of the Finance Act 2013 (c. 29) and section 6 of the Taxation (Post-transition Period) Act 2020 (c. 26).

(7)

Section 5(2) was inserted by section 6(1) of the Finance Act 2004.