Article 4 Amendment 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, 13ZA^f1 or 13AA(1)^f2 of the Act (as the case may be).”.

Annotations

Footnotes

f1: Section 13ZA was inserted by the Finance Act 2008 (c. 9), Schedule 6, paragraph 28.
f2: Section 13AA was inserted by section 5(4) of the Finance Act 1996 (c. 8) and amended by section 7(6) of the Finance Act 1997 (c. 16), section 10(6) of the Finance Act 2004 (c. 12), section 4(8) of the Finance Act 2005 (c. 7) and section 13(6) of, and paragraph 10 of Schedule 5 to, the Finance Act 2008 (c. 9).