The Hydrocarbon Oil (Payment of Rebates) Regulations 1996
1Citation and commencement
2Revocation
3Interpretation
4Effective rebate payments for the purposes of section 12(2) or 13AA(2) of the Act
5Estimates and payments
6Supplementary estimates, Events A, B(1), B(2) and B(3), and additional rebate payments and forms
7Application of regulation 6 provisions to supplementary estimates
8Returns
9Records to be kept by a licensed user
SCHEDULE 1CONTENTS OF SCHEDULE 1
SCHEDULE 2PROCEDURE AND FORMULAS FOR EFFECTING THE COMPARISON REQUIRED BY REGULATION 6(3)(c) IN RESPECT OF THE RATE OF NET EXCISE DUTY PER LITRE OF SECTION 13AA KEROSENE (called below the “rate of net excise duty”)
1The comparison shall be effected by the following steps—
2The rate of net excise duty (for the purposes of...
3The rate of net excise duty (for the purposes of...

1996 No. 2313

CUSTOMS AND EXCISE

The Hydrocarbon Oil (Payment of Rebates) Regulations 1996

Made

Laid before Parliament

Coming into force

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 24 of the Hydrocarbon Oil Duties Act 19791, and of all other powers enabling them in that behalf, hereby make the following regulations: