{
  "url": "https://openlegislation.uk/hydrocarbon-oil-payment-of-rebates-regulations-1996/schedule-2/paragraph-2",
  "json_url": "https://openlegislation.uk/hydrocarbon-oil-payment-of-rebates-regulations-1996/schedule-2/paragraph-2.json",
  "legislation": "uksi/1996/2313",
  "legislation_title": "The Hydrocarbon Oil (Payment of Rebates) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/hydrocarbon-oil-payment-of-rebates-regulations-1996",
  "path": "schedule/2/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "The rate of net excise duty (for the purposes of paragraph 1(a) and (c) above) shall be calculated in accordance with the formula C−D where—\n(a) C is the rate of excise duty charged by section 6(1) of the Act on a litre of heavy oil, immediately before a change (envisaged by regulation 6(2)(b) of these Regulations) takes legal effect, expressed as pence per litre; and\n(b) D is the rate of rebate of the excise duty allowed on a litre of gas oil (in accordance with the rebate section of section 11 of the Act for gas oil), immediately before the above-mentioned change takes legal effect, expressed as pence per litre.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 2 in force at 1.10.1996, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2313/schedule/2/paragraph/2",
    "retrieved_at": "2026-10-29T12:35:50.912043+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."
}