{
  "url": "https://openlegislation.uk/hydrocarbon-oil-duties-consequential-amendments-and-transitional-provisions-regulations-2022",
  "json_url": "https://openlegislation.uk/hydrocarbon-oil-duties-consequential-amendments-and-transitional-provisions-regulations-2022.json",
  "id": "uksi/2022/234",
  "title": "The Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022",
  "short_title": "Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) 2022",
  "long_title": "These Regulations make provision relating to restriction on the use of rebated diesel and biofuels to specified categories of machines introduced by the Finance Act 2021 (c. 26) and the Finance Act 2022 (c. 3).",
  "citation": "S.I. 2022/234",
  "type": "uksi",
  "year": "2022",
  "number": "234",
  "version": "current",
  "date": "2022-03-07",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-consequential-amendments-and-transitional-provisions-regulations-2022/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-consequential-amendments-and-transitional-provisions-regulations-2022/regulation-1",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Consequential amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Amendment of the Hydrocarbon Oil Regulations 1973",
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-consequential-amendments-and-transitional-provisions-regulations-2022/regulation-2",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Amendment of the Other Fuel Substitutes (Rates of Excise Duty etc) Order 1995",
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-consequential-amendments-and-transitional-provisions-regulations-2022/regulation-3",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Amendment of the Hydrocarbon Oil (Designated Markers) Regulations 1996",
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-consequential-amendments-and-transitional-provisions-regulations-2022/regulation-4",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Amendment of the Hydrocarbon Oil (Payment of Rebates) Regulations 1996",
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-consequential-amendments-and-transitional-provisions-regulations-2022/regulation-5",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Amendment of the Hydrocarbon Oil (Marking) Regulations 2002",
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-consequential-amendments-and-transitional-provisions-regulations-2022/regulation-6",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Amendment of the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) Regulations 2004",
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-consequential-amendments-and-transitional-provisions-regulations-2022/regulation-7",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Amendment of the Hydrocarbon Oil Duties (Reliefs for Electricity Generation) Regulations 2005",
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-consequential-amendments-and-transitional-provisions-regulations-2022/regulation-8",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "Transitional provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Vehicles other than road vehicles - forfeiture",
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-consequential-amendments-and-transitional-provisions-regulations-2022/regulation-9",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Use of heavy oil or marked oil",
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-consequential-amendments-and-transitional-provisions-regulations-2022/regulation-10",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Reliefs for Electricity Generation",
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-consequential-amendments-and-transitional-provisions-regulations-2022/regulation-11",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-consequential-amendments-and-transitional-provisions-regulations-2022/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-consequential-amendments-and-transitional-provisions-regulations-2022/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2022-03-08",
      "size": 79944,
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-consequential-amendments-and-transitional-provisions-regulations-2022/pdf/uksi_20220234_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2022/234/pdfs/uksi_20220234_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2022-03-08",
      "size": 59072,
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-consequential-amendments-and-transitional-provisions-regulations-2022/pdf/uksiem_20220234_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2022/234/pdfs/uksiem_20220234_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1979/5",
      "title": "Hydrocarbon Oil Duties Act 1979",
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979",
      "provisions": [
        "section/6A"
      ]
    },
    {
      "id": "ukpga/2021/26",
      "title": "Finance Act 2021",
      "url": "https://openlegislation.uk/finance-act-2021",
      "provisions": [
        "section/102"
      ]
    },
    {
      "id": "ukpga/2022/3",
      "title": "Finance Act 2022",
      "url": "https://openlegislation.uk/finance-act-2022",
      "provisions": [
        "section/76"
      ]
    },
    {
      "id": "ukpga/2018/22",
      "title": "Taxation (Cross-border Trade) Act 2018",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018",
      "provisions": [
        "section/45",
        "section/48"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/hydrocarbon-oil-duties-consequential-amendments-and-transitional-provisions-regulations-2022/changes.json",
  "changes_made_by": 84,
  "changes_made_by_url": "https://openlegislation.uk/hydrocarbon-oil-duties-consequential-amendments-and-transitional-provisions-regulations-2022/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/hydrocarbon-oil-duties-consequential-amendments-and-transitional-provisions-regulations-2022/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/234",
    "retrieved_at": "2026-10-28T22:03:14.616474+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."
}