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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

1

This Order appoints 15th of November 1996 as the day on which section 6 of, and Schedule 1 to the Finance Act 1996 (c. 8) has effect in relation to—

(a)

the production of a mixture which is leaded or unleaded petrol, and which mixture is charged with a duty of excise by section 20AAA(1) of the Hydrocarbon Oil Duties Act 1979 (c. 5) (“HODA”), in the circumstances governed by that section; and

(b)

the supply of a mixture of heavy oils, which mixture is charged with a duty of excise by section 20AAA(2) of HODA, in the circumstances governed by that section.

Section 20AAA of HODA is inserted into HODA by section 6 of the Finance Act 1996 as explained in paragraph 2 below.

2

Section 6 of, and Schedule 1 to the Finance Act 1996: section 20AAA and section 20AAB of HODA.

  • Section 6 of the Finance Act 1996 amends HODA by inserting into HODA—

    1. (a)

      section 20AAA, which charges a duty of excise on the mixtures referred to in paragraph 1(a) and (b) above in the circumstances governed by that section;

    2. (b)

      section 20 AAB, which contains provisions supplementary to section 20AAA; and

    3. (c)

      a new Schedule, 2A, (which is set out in Schedule 1 to the Finance Act 1996), headed “Mixing of rebated oil”. Schedule 2A is a constituent part of the section 20AAA and section 20AAB excise duty scheme.

    In addition, section 6 inserts an additional subsection, (4), into section 20 of HODA.