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The Finance Act 2000, section 5, (Appointed Day) Order 2000
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- UK Statutory Instruments
- 2000 No. 2674 (C. 75)
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
This Order appoints 1st October 2000 as the day on which section 5 of the Finance Act 2000 (c. 17) (“the Finance Act”) comes into force.
Section 5(1) of the Finance Act inserts a new subsection (3A) into section 1 of the Hydrocarbon Oil Duties Act 1979 (c. 5) (“HODA”). The new subsection (3A) defines ultra low sulphur petrol for the purposes of HODA.
Section 5(3) of the Finance Act substitutes a new subsection (1A) (rates of duty) for the existing subsection (1A) in section 6 of HODA (excise duty on hydrocarbon oil). The main effect of this amendment is to provide that duty shall be charged at the rate of £0.4782 a litre in the case of ultra low sulphur petrol.
The remainder of section 5 of the Finance Act makes consequential amendments to HODA.
Section 6 of the Finance Act provides that the amendments made to Schedule 2A to HODA (mixing of rebated oils) by Schedule 1 to the Finance Act 2000 come into force on the day appointed by this Order.
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