(This note is not part of the Order)
This Order amends the Other Fuel Substitutes (Rates of Excise Duty etc) Order 1995 (S.I. 1995/2716) to provide that a liquid which is set aside for use, or used, as an additive or extender in any hydrocarbon oil on which a rebate of duty has been allowed under sections 11, 13ZA or 13AA(1) of the Hydrocarbon Oil Duties Act 1979 is charged at the same rate of duty as the oil to which it is an additive or extender. It also provides that a liquid that is used, or set aside for use, as an additive or extender in fuel for an engine powered by liquefied petroleum gas (LPG) is charged with duty at the rate specified in section 8(3)(b) of that Act.
A Tax Information and Impact Note covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.