{
  "url": "https://openlegislation.uk/finance-act-1996-section-6-appointed-day-order-1996/note",
  "json_url": "https://openlegislation.uk/finance-act-1996-section-6-appointed-day-order-1996/note.json",
  "legislation": "uksi/1996/2751",
  "legislation_title": "The Finance Act 1996, section 6, (Appointed Day) Order 1996",
  "legislation_url": "https://openlegislation.uk/finance-act-1996-section-6-appointed-day-order-1996",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\n1 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—\n(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\n(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.\nSection 20AAA of HODA is inserted into HODA by section 6 of the Finance Act 1996 as explained in paragraph 2 below.\n2 Section 6 of, and Schedule 1 to the Finance Act 1996: section 20AAA and section 20AAB of HODA.\nSection 6 of the Finance Act 1996 amends HODA by inserting into HODA—\n(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;\n(b) section 20 AAB, which contains provisions supplementary to section 20AAA; and\n(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.\nIn addition, section 6 inserts an additional subsection, (4), into section 20 of HODA.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2751/note",
    "retrieved_at": "2026-10-29T12:33:04.792868+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."
}