Article 5 Amendment 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.”.