2004 No. 3162
The Excise Duties (Surcharges or Rebates) (Bioethanol) Order 2004
Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred upon them by sections 1(2) and 2(3) of the Excise Duties (Surcharges or Rebates) Act 19791, hereby make the following Order:
Citation and commencement1
1
This Order may be cited as the Excise Duties (Surcharges or Rebates) (Bioethanol) Order 2004.
2
It comes into force on 1st January 2005 and has effect in relation to bioethanol that is charged with bioethanol duty on or after that date.
Interpretation2
In this Order—
a
“the Oil Act” means the Hydrocarbon Oil Duties Act 19792;
b
“bioethanol” has the same meaning as in section 2AB of the Oil Act3;
c
“bioethanol duty” means the duty charged on bioethanol by section 6AD(1) of the Oil Act4.
Adjustment of liability to bioethanol duty3
The liability to bioethanol duty is adjusted by the deduction from the amount payable of 4.98 per cent.
(This note is not part of the Order)