{
  "url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2022/introduction",
  "json_url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2022/introduction.json",
  "legislation": "uksi/2022/365",
  "legislation_title": "The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022",
  "legislation_url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2022",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Excise\nMade at 1.23 p.m. on 23rd March 2022\nLaid before the House of Commons at 4.00 p.m. on 23rd March 2022\nComing into force at 6.00 p.m. on 23rd March 2022\nThe Treasury, in exercise of the powers conferred by sections 1(2) and 2(3) of the Excise Duties (Surcharges or Rebates) Act 1979, make the following Order.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Order continued until the end of 31.12.2026 (23.3.2026) by The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) (Temporary Continuation of 2022 Order and Adjustments) Order 2026 (S.I. 2026/164), arts. 1(1), 3 (with art. 1(2)) (as amended (15.6.2026) by S.I. 2026/555, arts. 1(1), 2(3))"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 8 (“the Surcharges or Rebates Act”). Relevant amendments have been made by section 10(2) 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 or 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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/365/introduction",
    "retrieved_at": "2026-10-28T22:01:51.184808+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."
}