OpenLegislation

Introductory text

Original text. Later amendments are not shown.

EXCISE

Made 21st May 2026

Laid before the House of Commons 22nd May 2026

Coming into force 15th June 2026

The Treasury make this Order in exercise of the powers conferred by sections 1(2) and 2(2) and (3) of the Excise Duties (Surcharges or Rebates) Act 1979f1.

Annotations

Footnotes

f1

1979 c. 8 (“the Surcharges or Rebates Act”). 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). Section 2(2) of the Surcharges of Rebates Act provides that an order made under the Surcharges or Rebates Act 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; section 2(2) was substituted by section 10(3) of the Finance Act 1980.