# The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022, Note: Explanatory note

Extent: E+W+S+N.I.

(This note is not part of the Order)
This Order, which comes into force at 6.00 p.m. on 23rd March 2022, 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 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.
Adjustments of liabilities to duty are dealt with by articles 3, 5 and 6. Adjustments to rebates are dealt with by article 4. For ease of reference and comprehension of effect, the figures in columns (B) and (D) of the Tables in this Order indicate the amounts of excise duty payable both before and after the adjustment is made.
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.

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Source: https://www.legislation.gov.uk/uksi/2022/365/note (the official version)
Page: https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2022/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.