The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2008

Interpretation

2.  In this Order—

(a) expressions used in this Order and in section 27(1) (interpretation) of the Oil Act(1) have the same meaning as in the Oil Act;

(b) “fuel oil” has the same meaning as in section 11(2) of the Oil Act(2);

(c) “fuel substitutes duty” means the duty charged by section 6A(1) of the Oil Act(3);

(d) “hydrocarbon oil duty” means the duty charged by section 6(1) of the Oil Act(4);

(e) “the Oil Act” means the Hydrocarbon Oil Duties Act 1979(5).

(1)

1979 c. 5; relevant amendments were made by section 4(4) of the Finance Act 1982 (c.39) (“aviation gasoline”), section 5 of, and paragraph 6 of Schedule 2 to, the Finance Act 2002 (c. 23) (“biodiesel”), section 10 of the Finance Act 2004 (c. 12) (“bioethanol”), section 7 of the Finance Act 1997 (c.16) (“gas oil”), paragraph 9 of Schedule 3 to the Finance Act 2002 (c. 23), section 1 of the Finance Act 1987 (c.16) and section 3 of the Finance Act 2001 (c. 9) (“rebate”), and section 5 of the Finance Act 2000 (c. 17) ( “unleaded petrol” ).

(2)

Section 11(2) was substituted by section 2(3) of the Finance Act 1986 (c.41) and amended by Part 1 of Schedule 18 to the Finance Act 1997 (c. 16).

(3)

Section 6A was inserted by section 11(1) of the Finance Act 1993 (c.34), and amended by section 11 of the Finance Act 2000 (c. 17), section 7(1) of, and paragraph 2 of Schedule 2 to, the Finance Act 2002 (c.23) and sections 10(4) and 12(1) of the Finance Act 2004 (c. 12).

(4)

Section 6(1) has been amended by section 4(1) of the Finance Act 1981 (c.35), section 4(2) of the Finance Act 1982 (c.39), section 1(1) of the Finance Act 1989 (c.26), section 7(2) of the Finance Act 1997 (c. 16), section 6(1) of the Finance Act 1998 (c.36) and paragraph 4(2) of Schedule 6 to the Finance Act 2008 (c.9). The rates of excise duty charged under section 6(1) are specified in section 6(1A). Section 6(1A) was inserted by section 7(3) of the Finance Act 1997 (c.16) and has been amended by sections 4(1) and 5(3) of the Finance Act 2000 (c. 17), section 1(1) and (2) of the Finance Act 2001 (c. 9), section 4(1) of the Finance Act 2003 (c. 14), sections 5(1) and 7(5) of the Finance Act 2004 (c. 12), sections 4(2) and 5(2) of the Finance Act 2005 (c.7), sections 6(2) and 7(2) of the Finance Act 2006 (c.25), section 10(2) of the Finance Act 2007 (c.11) and sections 13(3) and 15(2) of the Finance Act 2008 (c.9).

(5)

1979 c. 5.