# The Excise Duties (Road Fuel Gas) (Reliefs) (Revocation) Regulations 2006

S.I. 2006/3234 · made 6 December 2006

These Regulations, which come into force on 7th December 2006, revoke the Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2006 (S.I. 2006/1980) (“the Principal Regulations”).

Made under: Hydrocarbon Oil Duties Act 1979 (Section 20AA)

PDFs: Printed copy https://openlegislation.uk/excise-duties-road-fuel-gas-reliefs-revocation-regulations-2006/pdf/uksi_20063234_en.pdf; Explanatory Memorandum https://openlegislation.uk/excise-duties-road-fuel-gas-reliefs-revocation-regulations-2006/pdf/uksiem_20063234_en.pdf

## Introductory text

EXCISE
Made 6th December 2006
Laid before Parliament 6th December 2006
Coming into force 7th December 2006
The Commissioners for Her Majesty’s Revenue and Customs make the following regulations in exercise of the powers conferred by section 20AA(1)(a) and (2)(a), (b), (c), (h) and (i) of the Hydrocarbon Oil Duties Act 1979:

## 1 

These Regulations may be cited as the Excise Duties (Road Fuel Gas) (Reliefs) (Revocation) Regulations 2006 and come into force on 7th December 2006.

## 2 

The Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2006 are revoked.

## Signature

Mike Eland
Mike Hanson
Two of the Commissioners for Her Majesty’s Revenue and Customs
6th December 2006

## Explanatory note

(This note is not part of the Regulations)
These Regulations, which come into force on 7th December 2006, revoke the Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2006 (S.I. 2006/1980) (“the Principal Regulations”).
The Principal Regulations provide for a partial relief from the excise duty charged on road fuel gas. The result of the application of the relief (which is provided in the form of a remission of part of the duty that is chargeable) is that the amount a person is liable to pay in respect of excise duty on road fuel gas is reduced by the amounts specified in the Principal Regulations.
The rates of duty charged on road fuel gas are prescribed by section 8(3) of the Hydrocarbon Oil Duties Act 1979 (c.5) (“the Oil Act”). Section 7(5) of the Finance Act 2006 (c.25) (“the Finance Act”) amended section 8(3) of the Oil Act so as to increase the rates of duty with effect from 1st September 2006. The Principal Regulations negated the effect of section 7(5) of the Finance Act.
This instrument revokes the Principal Regulations and thus reduces the amount of relief afforded in respect of road fuel gas. The result is that the amount a person is liable to pay in respect of excise duty on road fuel gas is as specified in section 8(3) of the Oil Act (as amended by section 7(5) of the Finance Act).
A full regulatory impact assessment has not been produced for this instrument, as it has no impact on the costs of business, charities or voluntary bodies.

---
Source: https://www.legislation.gov.uk/uksi/2006/3234 (the official version)
Page: https://openlegislation.uk/excise-duties-road-fuel-gas-reliefs-revocation-regulations-2006
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.