The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2012

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)

Relevant amendments were made by section 4(4) of the Finance Act 1982 (c. 39), paragraph 6 of Schedule 6 to the Finance Act 2008 (c. 9) (“aviation gasoline”), 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”), section 3 of the Finance Act 2001 (c. 9), paragraph 9 of Schedule 3 to the Finance Act 2002, paragraph 22 of Schedule 5 to the Finance Act 2008 and paragraph 32 of Schedule 6 to that Act (“rebate”), section 5 of the Finance Act 2000 (c. 17) and section 13 of the Finance Act 2008 (“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)

Relevant amendment were made to section 6(1) by section 4(1) of the Finance Act 1981 (c. 35), 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 relevant amendments were made by section 4(3) of the Finance Act 2000 (c. 17) and sections 13(3) and 16(1) of the Finance Act 2008 (c. 9). The rates in section 6(1A) were most recently amended by sections 19(2) and 20(2) of the Finance Act 2011 (c. 11). Adjustments were made to the liability to excise duty in relation to products charged with duty on or after 1st January 2012 and before 1st August 2012 by S.I. 2011/2904. Section 188 of the Finance Act 2012 (c. 14) provides that on or after 1st August 2012 but before 1st January 2013 the Hydrocarbon Oil Duties Act 1979 (c. 5) has effect as if the amendments made by section 20 of Finance Act 2011 had never been made.

(5)

1979 c. 5.