{
  "url": "https://openlegislation.uk/excise-duties-road-fuel-gas-reliefs-regulations-2008/regulation-1/enacted",
  "json_url": "https://openlegislation.uk/excise-duties-road-fuel-gas-reliefs-regulations-2008/regulation-1/enacted.json",
  "legislation": "uksi/2008/2167",
  "legislation_title": "The Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2008 (revoked)",
  "legislation_url": "https://openlegislation.uk/excise-duties-road-fuel-gas-reliefs-regulations-2008/enacted",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and interpretation",
  "text": "(1) These Regulations may be cited as the Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2008.\n(2) They come into force on 1st October 2008 and only have effect in relation to road fuel gas that is charged with duty on or after that date.\n(3) In these Regulations, “duty” means the duty of excise charged by section 8(1) or (2) of the Hydrocarbon Oil Duties Act 1979.",
  "extent": null,
  "status": null,
  "version": "enacted",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The rate of excise duty charged is specified in section 8(3). Relevant amendments were made to section 8(3) by section 6(2) of the Finance Act 1995 (c. 4), section 1(3) of the Finance Act 2001 (c. 9), section 6(2) of the Finance Act 2004 (c. 12), sections 4(6) and 5(5) of the Finance Act 2005 (c.7), sections 6(5) and 7(5) of the Finance Act 2006 (c.25), section 10(5) of the Finance Act 2007 (c.11) and section 15(5) of the Finance Act 2008 (c.9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/2167/regulation/1",
    "retrieved_at": "2026-11-07T03:35:52.890475+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}