{
  "url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2005",
  "json_url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2005.json",
  "id": "uksi/2005/1978",
  "title": "The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2005",
  "short_title": "Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) 2005",
  "long_title": "This Order, which comes into force on 1st September 2005, adjusts the liabilities to excise duty (and, where applicable, the rights to rebate in respect of such duty) in respect of liquid fuels that are chargeable by virtue of the Hydrocarbon Oil Duties Act 1979 (c. 5) (“the Oil Act”). The adjustments made by this Order negate, temporarily, the effect of section 5 of the Finance Act 2005 (c. 7) (“the Finance Act”) in relation to those fuels. The adjustments are all in the form of a deduction from the amount payable (or an addition to the amount of rebate allowable) of a specified percentage not exceeding 10 per cent.",
  "citation": "S.I. 2005/1978",
  "type": "uksi",
  "year": "2005",
  "number": "1978",
  "version": "current",
  "date": "2005-07-19",
  "revised": false,
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2005/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2005/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2005/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Adjustments of liability to duty on hydrocarbon oil, biodiesel and bioethanol",
      "url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2005/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "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-2005/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-2005/article-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2005/signature",
      "extent": null,
      "status": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2005/note",
      "extent": null,
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    }
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      "language": null,
      "date": "2008-12-08",
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      "url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2005/pdf/uksi_20051978_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2005/1978/pdfs/uksi_20051978_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
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      "language": null,
      "date": "2008-12-08",
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      "url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2005/pdf/uksiem_20051978_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2005/1978/pdfs/uksiem_20051978_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "ceases to have effect",
      "affected_provisions": "Order",
      "affecting": "ukpga/2006/25",
      "affecting_title": "Finance Act 2006",
      "affecting_provisions": "s. 6(7)(a)"
    },
    {
      "type": "rev in pt",
      "affected_provisions": "art 2",
      "affecting": "uksi/2005/3330",
      "affecting_title": "The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) (Amendment) Order 2005",
      "affecting_provisions": "art 2(1), (2)"
    },
    {
      "type": "rev",
      "affected_provisions": "art 4",
      "affecting": "uksi/2005/3330",
      "affecting_title": "The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) (Amendment) Order 2005",
      "affecting_provisions": "art 2(1), (3)"
    }
  ],
  "made_under": [],
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  "changes_made_to_url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2005/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2005/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2005/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/1978",
    "retrieved_at": "2026-10-29T04:55:54.484158+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."
}