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The Other Fuel Substitutes (Rates of Excise Duty etc.) (Amendment) Order 2014

S.I. 2014/470 · Made 4 March 2014

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Excise

Made 4th March 2014

Laid before the House of Commons 6th March 2014

Coming into force 1st April 2014

The Treasury, in exercise of the powers conferred by section 6A(3), (5) and (9) of the Hydrocarbon Oil Duties Act 1979f1, make the following Order:

Annotations to the whole text

Footnotes

f1

1979 c. 5; section 6A was inserted by section 11(1) of the Finance Act 1993 (c. 34) and amended by section 11 of the Finance Act 2000 (c. 17), section 7(1)(a) and (b) of the Finance Act 2002 (c. 23) and sections 10(4) and 12 of the Finance Act 2004 (c. 12).

Contents

  1. 1Citation and commencement
  2. 2Amendment to the Other Fuel Substitutes (Rates of Excise Duty etc.) Order 1995
  3. 3Amendment to the Other Fuel Substitutes (Rates of Excise Duty etc.) Order 1995
  4. 4Amendment to the Other Fuel Substitutes (Rates of Excise Duty etc.) Order 1995
  5. 5Amendment to the Other Fuel Substitutes (Rates of Excise Duty etc.) Order 1995
  6. Signature
  7. Explanatory note

1Citation and commencement

These Regulations may be cited as the Other Fuel Substitutes (Rates of Excise Duty etc.) (Amendment) Order 2014 and come into force on 1st April 2014.

2Amendment to the Other Fuel Substitutes (Rates of Excise Duty etc.) Order 1995

Amend the Other Fuel Substitutes (Rates of Excise Duty etc.) Order 1995f1 as follows.

3Amendment to the Other Fuel Substitutes (Rates of Excise Duty etc.) Order 1995

Re-number article 3 (determination of appropriate rate of duty) as paragraph (1) of that article.

4Amendment to the Other Fuel Substitutes (Rates of Excise Duty etc.) Order 1995

After that paragraph insert—

“(2)

Paragraph (3) applies where a liquid is an additive or extender in any hydrocarbon oil on which a rebate of duty is allowable, or has been allowed, under sections 11, 13ZA or 13AA(1) of the Act.

(3)

Where this paragraph applies the references in article 4(2) and (3) to the rate of duty specified by section 6 of the Act are to be construed as references to that rate minus the applicable rate of rebate allowable under section 11, 13ZAf1 or 13AA(1)f2 of the Act (as the case may be).”.

5Amendment to the Other Fuel Substitutes (Rates of Excise Duty etc.) Order 1995

In article 5 (rates of duty for additives or extenders)—

(a)

after paragraph (2) insert—

“(2A)

Where a liquid is entered in the record as being suitable only as an additive or extender in fuel for an engine powered by liquefied petroleum gas, the rate of duty is that specified by section 8(3)(b) of the Act.”.

(b)

in paragraph (5)—

(i)

at the end of sub-paragraph (a) omit “or”;

(ii)

at the end of sub-paragraph (b), for the full stop substitute “; or”; and

(iii)

after sub-paragraph (b) insert—

“(c)

an engine powered by liquefied petroleum gas, the rate of duty is that specified by section 8(3)(b) of the Act.”.

Signature

Sam Gyimah

David Evennett

Two of the Lords Commissioners for Her Majesty’s Treasury

4th March 2014

Explanatory note

(This note is not part of the Order)

This Order amends the Other Fuel Substitutes (Rates of Excise Duty etc) Order 1995 (S.I. 1995/2716) to provide that a liquid which is set aside for use, or used, as an additive or extender in any hydrocarbon oil on which a rebate of duty has been allowed under sections 11, 13ZA or 13AA(1) of the Hydrocarbon Oil Duties Act 1979 is charged at the same rate of duty as the oil to which it is an additive or extender. It also provides that a liquid that is used, or set aside for use, as an additive or extender in fuel for an engine powered by liquefied petroleum gas (LPG) is charged with duty at the rate specified in section 8(3)(b) of that Act.

A Tax Information and Impact Note covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.