The Finance Act 1996, section 6, (Appointed Day) Order 1996

Made: 28th October 1996

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 6(5) of the Finance Act 1996[^f00001], and of all other powers enabling them in that behalf, hereby make the following Order:

1

This Order may be cited as the Finance Act 1996, Section 6, (Appointed Day) Order 1996.

2

The day appointed as the day on which section 6 of, and Schedule 1 to the Finance Act 1996 shall have effect in relation to—

• (a) the production, on or after the date specified below, of a mixture which is leaded or unleaded petrol, and

• (b) the supply, on or after that specified date, of a mixture of heavy oils,

is 15th November 1996.

Signed

D J Howard — Commissioner of Customs and Excise — 28th October 1996

Explanatory note

(This note is not part of the Order)

1 This Order appoints 15th of November 1996 as the day on which section 6 of, and Schedule 1 to the Finance Act 1996 (c. 8) has effect in relation to— a the production of a mixture which is leaded or unleaded petrol, and which mixture is charged with a duty of excise by section 20AAA(1) of the Hydrocarbon Oil Duties Act 1979 (c. 5) (“HODA”), in the circumstances governed by that section; and b the supply of a mixture of heavy oils, which mixture is charged with a duty of excise by section 20AAA(2) of HODA, in the circumstances governed by that section. Section 20AAA of HODA is inserted into HODA by section 6 of the Finance Act 1996 as explained in paragraph 2 below.

2 Section 6 of, and Schedule 1 to the Finance Act 1996: section 20AAA and section 20AAB of HODA. Section 6 of the Finance Act 1996 amends HODA by inserting into HODA— section 20AAA, which charges a duty of excise on the mixtures referred to in paragraph 1(a) and (b) above in the circumstances governed by that section; section 20 AAB, which contains provisions supplementary to section 20AAA; and a new Schedule, 2A, (which is set out in Schedule 1 to the Finance Act 1996), headed “Mixing of rebated oil”. Schedule 2A is a constituent part of the section 20AAA and section 20AAB excise duty scheme. In addition, section 6 inserts an additional subsection, (4), into section 20 of HODA.

Footnotes

[^f00001]: 1996 c. 8.