# The Finance Act 1996, section 6, (Appointed Day) Order 1996, Note: Explanatory note


(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—
(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;
(b) section 20 AAB, which contains provisions supplementary to section 20AAA; and
(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.

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Source: https://www.legislation.gov.uk/uksi/1996/2751/note (the official version)
Page: https://openlegislation.uk/finance-act-1996-section-6-appointed-day-order-1996/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.