Article 3 Determination of appropriate rate of duty

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

art 3 am (1.1.2003) by Other Fuel Substitutes (Rates of Excise Duty etc.) 2002 arts 2, 3
art. 3 words inserted by Other Fuel Substitutes (Rates of Excise Duty etc.) 2004 art. 4
art. 3(1) art. 3 renumbered as art. 3(1) by Other Fuel Substitutes (Rates of Excise Duty etc.) 2014 art. 3
art. 3(2)(3) inserted by Other Fuel Substitutes (Rates of Excise Duty etc.) 2014 art. 4
art. 3(1) words inserted by Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) 2022 reg. 3(3)(c)
art. 3(1)(a) word omitted by Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) 2022 reg. 3(3)(a)
art. 3(1)(aa) inserted by Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) 2022 reg. 3(3)(b)

Subject to the proviso mentioned herein, the rate of the duty charged by virtue of section 6A of the Act on the setting aside or on the use of a liquid:—

(a)

as fuel for any engine; or

(b)

as an additive or extender,

shall be determined, in the case of a liquid falling within subparagraph (a) above, in accordance with the provisions of article 4 below, and, in the case of a liquid falling within subparagraph (b) above, in accordance with the provisions of article 5 below; provided that in any case not provided for by this Order the rate of duty in respect of the aforementioned liquid which is the subject of the charge to duty shall be that which is specified by section 6(1) of the Act for light oil.