{
  "url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-amendment-order-2004/article-2",
  "json_url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-amendment-order-2004/article-2.json",
  "legislation": "uksi/2004/3160",
  "legislation_title": "The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) (Amendment) Order 2004",
  "legislation_url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-amendment-order-2004",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendment",
  "text": "(1) The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2004 is amended as follows.\n(2) In article 2 (interpretation), after paragraph (d) insert—\n“(da) “the Oil Act” means the Hydrocarbon Oil Duties Act 1979;”.\n(3) For Table B set out in article 4 (adjustments of rights to rebate on hydrocarbon oil), substitute—\nTable B\n(A)\n(B)\n(C)\n(D)\nProduct\nRebate allowable before adjustment (pence per litre)\nPercentage addition\nRebate allowable after adjustment (pence per litre)\n(a)\nFuel oil\n48.63\n2.92\n50.05\n(b)\nGas oil (other than ultra low sulphur diesel and sulphur-free diesel)\n48.23\n2.94\n49.65\n(c)\nUltra low sulphur diesel\n42.38\n3.35\n43.80\n(d)\nSulphur-free diesel\n41.88\n3.39\n43.30\n(e)\nKerosene\n48.23\n2.94\n49.65\n(f)\nLight oil\n51.66\n2.74\n53.08",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2004/2063."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1979 c. 5; “hydrocarbon oil” is defined in section 1(2)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3160/article/2",
    "retrieved_at": "2026-10-29T05:14:32.536821+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."
}