The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022 (Continuation) Order 2023

Statutory Instruments

2023 No. 329

Excise

The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022 (Continuation) Order 2023

Made

14th March 2023

Laid before the House of Commons

15th March 2023

Coming into force

23rd March 2023

The Treasury make this Order in exercise of the power conferred by sections 1(2) and 2(2) and (3) of the Excise Duties (Surcharges or Rebates) Act 1979(1).

Citation and commencement

1.  This Order may be cited as the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022 (Continuation) Order 2023 and comes into force on 23rd March 2023.

Continuation of the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022

2.  The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022(2), instead of expiring in accordance with section 2(2) of the Excise Duties (Surcharges or Rebates) Act 1979, continues in force until the end of 22nd March 2024.

Steve Double

Andrew Stephenson

Two of the Lords Commissioners of His Majesty’s Treasury

14th March 2023

EXPLANATORY NOTE

(This note is not part of the Order)

This Order provides for the continuation of the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022 until the end of 22nd March 2024.

A Tax Information and Impact Note covering this instrument will be published on the HMRC website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.

(1)

1979 c. 8. Relevant amendments have been made by section 10(2) and (3) of the Finance Act 1980 (c. 48), section 10(1) and (2) of the Finance Act 1982 (c. 39) and section 11(4) of the Finance Act 1993 (c. 34).

(2)

S.I. 2022/365. That Order provides for adjustments of liabilities to excise duty and rights of rebate in respect of excise duty in accordance with sections 1(2) and 2(3) of the Excise Duties (Surcharges or Rebates) Act 1979 (surcharges or rebates of amounts due for excise duties). Section 2(2) of that Act (which applies in respect of orders under section 1 – see section 2(1)) provides that an order shall cease to be in force at the expiration of a period of one year from the date on which it takes effect, unless continued in force by a further order.