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The Finance Act 1996, section 5(6), (Appointed Day)Order 1996
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- UK Statutory Instruments
- 1996 No. 2314 (C. 58)
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
This Order appoints 1st October 1996 as the day on which section 5 of the Finance Act 1996 has effect in relation to the use of kerosene as fuel for certain classes of engines, and to the taking in of kerosene as fuel for those engines.
Section 5 amends the Hydrocarbon Oil Duties Act 1979 (c. 5) (“HODA”) by, amongst other matters, inserting two sections, numbered respectively 13AA and 13AB, into HODA.
Section 13AA of HODA restricts the use of kerosene, as fuel for the engines described by the section, on which there has been allowed under section 11(1)(c) of HODA a rebate of the excise duty charged by section 6 of HODA on the kerosene (“rebated kerosene”) as a heavy oil.
Section 13AB of HODA provides for penalties in the event of a misuse of rebated kerosene in contravention of section 13AA.
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