{
  "url": "https://openlegislation.uk/hydrocarbon-oil-duties-miscellaneous-amendments-regulations-2022/introduction",
  "json_url": "https://openlegislation.uk/hydrocarbon-oil-duties-miscellaneous-amendments-regulations-2022/introduction.json",
  "legislation": "uksi/2022/238",
  "legislation_title": "The Hydrocarbon Oil Duties (Miscellaneous Amendments) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/hydrocarbon-oil-duties-miscellaneous-amendments-regulations-2022",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Excise\nMade 7th March 2022\nLaid before Parliament 8th March 2022\nComing into force 1st April 2022\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 20AA(1) and (2), 23B, 24(1) and 24A(3) of, and Schedule 4 to, the Hydrocarbon Oil Duties Act 1979 and section 100G(1) of the Customs and Excise Management Act 1979.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 5. Section 20AA was inserted by section 2 of the Finance Act (“FA”) 1989 (c. 26) and amended by Schedule 23 to FA 1993 (c. 34), Schedule 4 to FA 1994 (c. 9), section 10 of FA 2000 (c. 17), Schedules 5 and 6 to FA 2008 (c. 9) and Schedule 17 to FA 2016 (c. 24). Section 23B was inserted by Schedule 3 to FA 2002 (c. 23). Section 24(1) was amended by section 6 of FA 1981 (c. 35), section 4 of FA 1982 (c. 39), sections 5 and 7 of, and Schedule 41 to, FA 1996 (c. 8), section 7 of FA 1997 (c. 16), section 3 of FA 2001 (c. 9) and Schedules 5 and 6 to FA 2008. Section 24(3) was amended by Schedule 5 to FA 2008. Section 24A was inserted by section 7 of FA 1996 and subsection (3) was amended by Schedule 21 to FA 2021 (c. 26). Schedule 4 was amended by section 6 of, and Schedule 19 to, FA 1981, section 4 of FA 1982, Schedule 41 to FA 1996, Schedule 2 to FA 2002, Schedule 5 to FA 2008, Schedule 11 to FA 2020 (c. 14), Schedule 21 to FA 2021."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1979 c. 2. Section 100G was inserted by Schedule 4 to FA 1991 (c. 31)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/238/introduction",
    "retrieved_at": "2026-10-28T22:03:11.524699+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."
}