Article 5 Adjustments of liability to fuel substitutes dutyI1

United Kingdom

(1)

This article applies where the rate of fuel substitutes duty for a product is prescribed by the Other Fuel Substitutes (Rates of Excise Duty etc.) Order 1995^f1 by reference to the rate of hydrocarbon oil duty specified in the Oil Act for—

(a)

unleaded petrol;

(b)

light oil other than unleaded petrol;

(c)

heavy oil; or

(d)

aviation gasoline.

(2)

The liability to fuel substitutes duty in the case described by paragraph (1)(a) is decreased by making the like adjustment as that made by article 3 in the case of the product specified in row (a) of Table A.

(3)

The liability to fuel substitutes duty in the case described by paragraph (1)(b) is decreased by making the like adjustment as that made by article 3 in the case of the product specified in row (b) of Table A.

(4)

The liability to fuel substitutes duty in the case described by paragraph (1)(c) is decreased by making the like adjustment as that made by article 3 in the case of the product specified in row (c) of Table A.

(5)

The liability to fuel substitutes duty in the case described by paragraph (1)(d) is decreased by making the like adjustment as that made by article 3 in the case of the product specified in row (d) of Table A.

Annotations

Commencement

I1: Art. 5 in force at 23.3.2022 at 6.00 p.m., see art. 1(2)

Footnotes

f1: S.I. 1995/2716; relevant amendments were made by S.I. 2002/3042, 2004/2062, 2008/754 and 2014/470, and relevant prospective amendments are made by S.I. 2022/234.