{
  "url": "https://openlegislation.uk/finance-act-2000-section-5-appointed-day-order-2000/note",
  "json_url": "https://openlegislation.uk/finance-act-2000-section-5-appointed-day-order-2000/note.json",
  "legislation": "uksi/2000/2674",
  "legislation_title": "The Finance Act 2000, section 5, (Appointed Day) Order 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000-section-5-appointed-day-order-2000",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order appoints 1st October 2000 as the day on which section 5 of the Finance Act 2000 (c. 17) (“the Finance Act”) comes into force.\nSection 5(1) of the Finance Act inserts a new subsection (3A) into section 1 of the Hydrocarbon Oil Duties Act 1979 (c. 5) (“HODA”). The new subsection (3A) defines ultra low sulphur petrol for the purposes of HODA.\nSection 5(3) of the Finance Act substitutes a new subsection (1A) (rates of duty) for the existing subsection (1A) in section 6 of HODA (excise duty on hydrocarbon oil). The main effect of this amendment is to provide that duty shall be charged at the rate of £0.4782 a litre in the case of ultra low sulphur petrol.\nThe remainder of section 5 of the Finance Act makes consequential amendments to HODA.\nSection 6 of the Finance Act provides that the amendments made to Schedule 2A to HODA (mixing of rebated oils) by Schedule 1 to the Finance Act 2000 come into force on the day appointed by this Order.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2674/note",
    "retrieved_at": "2026-10-29T08:13:08.094873+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."
}