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This Order, which comes into force on 3rd December 2004, amends the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2004 (S.I. 2004/2063) (“the Principal Order”).
The Principal Order adjusts the liabilities to excise duty (and rights to rebate in respect of such duty) on the various products cited in the instrument that are chargeable by virtue of the Hydrocarbon Oil Duties Act 1979 (c. 5). The adjustments were all in the form of a deduction from the amount payable or an addition to the amount of rebate allowable of a specified percentage not exceeding 10 per cent (for ease of reference and comprehension of effect, the figures in columns (B) and (D) of Table B in the Principal Order indicate the amounts of rebate allowable both before and after the adjustment is made). This instrument decreases the percentages specified as additions to the amounts of rebate allowable. Thus, the amounts payable in respect of the rebated hydrocarbon oils are increased from the position that obtained under the Principal Order, but the amounts payable are still less than if the Principal Order did not exist. An unrelated drafting error in the Principal Order is also corrected.
A full regulatory impact assessment has not been produced for this instrument, as it has no impact on the costs of business, charities or voluntary bodies.
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