# The Excise Duties (Road Fuel Gas) (Reliefs) (Revocation) Regulations 2008

S.I. 2008/3019 · made 24 November 2008

These Regulations, which come into force on 1st December 2008, revoke the Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2008 (S.I. 2008/2167) (“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-2008/pdf/uksi_20083019_en.pdf; Explanatory Memorandum https://openlegislation.uk/excise-duties-road-fuel-gas-reliefs-revocation-regulations-2008/pdf/uksiem_20083019_en.pdf

## Introductory text

Excise
Made 24th November 2008
Laid before Parliament 24th November 2008
Coming into force 1st December 2008
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 2008 and come into force on 1st December 2008.

## 2 

The Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2008 are revoked.

## Signature

Mike Eland
Steve Lamey
Two of the Commissioners for Her Majesty’s Revenue and Customs
24th November 2008

## Explanatory note

(This note is not part of the Regulations)
These Regulations, which come into force on 1st December 2008, revoke the Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2008 (S.I. 2008/2167) (“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 for in the form of a remission of part of the duty that is chargeable) is that the amount that 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 Duty Act 1979 (c.5) (“the Oil Act”). Section 15(5) of the Finance Act 2008 (c.9) (“the Finance Act”) amended section 8(3) of the Oil Act so as to increase the rates of duty with effect from 1st October 2008. The principal Regulations negated the effect of section 15(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 15(5) of the Finance Act).
A full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.

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Source: https://www.legislation.gov.uk/uksi/2008/3019 (the official version)
Page: https://openlegislation.uk/excise-duties-road-fuel-gas-reliefs-revocation-regulations-2008
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.