{
  "url": "https://openlegislation.uk/other-fuel-substitutes-rates-of-excise-duty-etc-order-1995/article-6",
  "json_url": "https://openlegislation.uk/other-fuel-substitutes-rates-of-excise-duty-etc-order-1995/article-6.json",
  "legislation": "uksi/1995/2716",
  "legislation_title": "The Other Fuel Substitutes (Rates of Excise Duty etc) Order 1995",
  "legislation_url": "https://openlegislation.uk/other-fuel-substitutes-rates-of-excise-duty-etc-order-1995",
  "path": "article/6",
  "kind": "article",
  "number": "6",
  "heading": "Treatment of fuel substitutes etc, as heavy oil etc.",
  "text": "A liquid which is the subject of a charge to duty shall be treated upon the happening of the charge and thereafter as if it fell within the following descriptions, that is to say: —\n(a) heavy oil, where the rate of duty applying by virtue of this Order on the happening of that charge is the rate specified by section 6(1) of the Act for heavy oil;\n(b) light oil, where the rate of duty applying by virtue of this Order on the happening of that charge is described by reference to the rate of duty specified by section 6(1) of the Act for light oil.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "rev (1.1.2003)",
      "affecting": "uksi/2002/3042",
      "affecting_title": "The Other Fuel Substitutes (Rates of Excise Duty etc.) (Amendment) Order 2002"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2716/article/6",
    "retrieved_at": "2026-10-29T12:59:44.151405+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}