Explanatory note
(This note is not part of the Order)
This Order appoints 13th September 1993 as the day on which section 12 of the Finance Act 1993 (c. 34) comes into force (with the exception of subsections (1), (3) and (7) of that section). It also appoints 15th October 1993 as the day on which that section comes into force insofar as it is not then already in force.
Section 12 of the Finance Act 1993 provides that, in ascertaining for the purposes of the Hydrocarbon Oil Duties Act 1979 (c. 5)—
the amount of excise duty chargeable; and
the amount of any rebate of excise duty allowable,
on any hydrocarbon oil to which the provision applies, the volume of that oil shall be measured at a temperature of 15°C (“standard temperature accounting”). This implements in the United Kingdom the requirements of Article 3 of Council Directive 92/81/EEC (OJ No. L316, 31.10.92, p.12).
The provisions of section 12 of the Finance Act 1993 which come into force on 13th September 1993 permit the Commissioners of Customs and Excise to make regulations for purposes connected with standard temperature accounting. The remaining provisions of that section, which come into force on 15th October 1993, introduce standard temperature accounting from that latter date.