OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order appoints 1st November 1996 as the day on which section 8 of the Finance Act 1996 (c. 8) comes into force. Section 8 of the Finance Act 1996 repeals section 18 and parts of section 19 of the Hydrocarbon Oil Duties Act 1979 (c. 5) which provide for relief from excise duty on heavy hydrocarbon oil used as fuel for ships in home waters (excluding pleasure yachts) and oil used on certain fishing boats.