http://www.legislation.gov.uk/uksi/2004/3162/article/2/made

The Excise Duties (Surcharges or Rebates) (Bioethanol) Order 2004

Excise duties

King's Printer of Acts of Parliament

2016-04-27

CUSTOMS AND EXCISE

This Order, which comes into force on 1st January 2005, reduces the liability to duty on bioethanol where that duty is charged under section 6AD of the Hydrocarbon Oil Duties Act 1979 (c. 5) (“the Oil Act”). The effect of the deduction is that the liability to duty is 27.10 pence per litre instead of 28.52 pence per litre.