# The Other Fuel Substitutes (Rates of Excise Duty etc.) (Amendment) Order 2014, 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 or 13AA(1) of the Act (as the case may be).”.

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Source: https://www.legislation.gov.uk/uksi/2014/470/article/4 (the official version)
Page: https://openlegislation.uk/other-fuel-substitutes-rates-of-excise-duty-etc-amendment-order-2014/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.