2022 No. 234

Excise

The Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022

Made

Laid before the House of Commons

Coming into force

The Treasury, in exercise of the powers conferred by section 6A of the Hydrocarbon Oil Duties Act 19791, section 102(3) and (4) of the Finance Act 20212 and section 76(3) and (4) of the Finance Act 20223, and the Commissioners for Her Majesty’s Revenue and Customs in exercise of the powers conferred by sections 45(1) and (2) and 48(11) of the Taxation (Cross-border Trade) Act 20184, make the following Regulations.