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The Other Fuel Substitutes (Rates of Excise Duty etc) Order 1995
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Determination of appropriate rate of duty
3. Subject to the proviso mentioned herein, the rate of the duty charged by virtue of section 6A of the Act on the setting aside or on the use of a liquid:—
(a)as fuel for any engine; or
(b)as an additive or extender,
shall be determined, in the case of a liquid falling within subparagraph (a) above, in accordance with the provisions of article 4 below, and, in the case of a liquid falling within subparagraph (b) above, in accordance with the provisions of article 5 below; provided that in any case not provided for by this Order the rate of duty in respect of the aforementioned liquid which is the subject of the charge to duty shall be that which is specified by section 6(1) of the Act for light oil.
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