{
  "url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2004",
  "json_url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2004.json",
  "id": "uksi/2004/2063",
  "title": "The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2004",
  "short_title": "Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) 2004",
  "long_title": "This Order, which comes into force on 1st September 2004, adjusts the liabilities to excise duty (and rights to rebate in respect of such duty) of the various products cited in the instrument. The duties affected are all chargeable by virtue of the Hydrocarbon Oil Duties Act 1979 (c. 5). The adjustments are all in the form of a deduction from the amount payable (or and addition to the amount of rebate allowable) of a specified percentage not exceeding 10 per cent.",
  "citation": "S.I. 2004/2063",
  "type": "uksi",
  "year": "2004",
  "number": "2063",
  "version": "current",
  "date": "2004-08-04",
  "revised": false,
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  "extent": null,
  "unapplied_effects": 3,
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    {
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      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2004/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2004/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "heading": "Interpretation",
      "url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2004/article-2",
      "extent": null,
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      "parent": null
    },
    {
      "path": "article/3",
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      "number": "3",
      "heading": "Adjustments of liability to duty on hydrocarbon oil and biodiesel",
      "url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2004/article-3",
      "extent": null,
      "status": null,
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    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Adjustments of rights to rebate of duty on hydrocarbon oil",
      "url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2004/article-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Adjustments of liability to fuel substitutes duty",
      "url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2004/article-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2004/signature",
      "extent": null,
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    },
    {
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      "number": null,
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      "status": null,
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    }
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      "language": null,
      "date": "2008-12-05",
      "size": null,
      "url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2004/pdf/uksi_20042063_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2004/2063/pdfs/uksi_20042063_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
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      "language": null,
      "date": "2008-12-06",
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      "url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2004/pdf/uksiem_20042063_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2004/2063/pdfs/uksiem_20042063_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Order",
      "affecting": "ukpga/2005/7",
      "affecting_title": "Finance Act 2005",
      "affecting_provisions": "s. 4(11)(a)(12)"
    },
    {
      "type": "added",
      "affected_provisions": "art 2 defn(s)",
      "affecting": "uksi/2004/3160",
      "affecting_title": "The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) (Amendment) Order 2004",
      "affecting_provisions": "art 2(1), (2)"
    },
    {
      "type": "am",
      "affected_provisions": "art 4",
      "affecting": "uksi/2004/3160",
      "affecting_title": "The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) (Amendment) Order 2004",
      "affecting_provisions": "art 2(1), (3)"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1979/8",
      "title": "Excise Duties (Surcharges or Rebates) Act 1979",
      "url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-act-1979",
      "provisions": [
        "section/1",
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      ]
    }
  ],
  "changes_made_to": 3,
  "changes_made_to_url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2004/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2004/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2004/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/2063",
    "retrieved_at": "2026-10-29T05:20:35.427627+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."
}