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The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022 (Continuation) Order 2023

S.I. 2023/329 · Made 14 March 2023

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Excise

Made 14th March 2023

Laid before the House of Commons 15th March 2023

Coming into force 23rd March 2023

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

Annotations to the whole text

Footnotes

f1

1979 c. 8. 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).

Contents

  1. 1Citation and commencement
  2. 2Continuation of the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022
  3. Signature
  4. Explanatory note

1Citation and commencement

This Order may be cited as the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022 (Continuation) Order 2023 and comes into force on 23rd March 2023.

2Continuation of the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022

The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022f1, instead of expiring in accordance with section 2(2) of the Excise Duties (Surcharges or Rebates) Act 1979, continues in force until the end of 22nd March 2024.

Signature

Steve Double

Andrew Stephenson

Two of the Lords Commissioners of His Majesty’s Treasury

14th March 2023

Explanatory note

(This note is not part of the Order)

This Order provides for the continuation of the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022 until the end of 22nd March 2024.

A Tax Information and Impact Note covering this instrument will be published on the HMRC website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.