The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2012

Made: 10th December 2012

Laid before the House of Commons: 11th December 2012

Coming into force: 1st January 2013

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Citation and commencement

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Interpretation

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Adjustments of liability to duty on hydrocarbon oil, biodiesel and bioethanol

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Adjustments of rights to rebate of duty on hydrocarbon oil

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Adjustments of liability to fuel substitutes duty

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Signed

Robert Goodwill — Desmond Swayne — Two of the Lords Commissioners of Her Majesty’s Treasury — 10th December 2012

Explanatory note

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Footnotes

[^f00001]: 1979 c. 8; relevant amendments have been made by section 10(2) of the Finance Act 1980 (c. 48), section 10(1) and (2) of the Finance Act 1982 (c. 39) and section 11(4) of the Finance Act 1993 (c. 34). Section 2(2) provides that an order made under the Act shall cease to be in force at the expiration of a period of one year from the date on which it takes effect, unless continued in force by a further order; section 2(2) was substituted by section 10(3) of the Finance Act 1980.

[^f00002]: The “Oil Act” is defined as the Hydrocarbon Oil Duties Act 1979 (c. 5) in article 2(e).

[^f00003]: Relevant amendments were made by section 4(4) of the Finance Act 1982 (c. 39), paragraph 6 of Schedule 6 to the Finance Act 2008 (c. 9) (“aviation gasoline”), paragraph 6 of Schedule 2 to the Finance Act 2002 (c. 23) (“biodiesel”), section 10 of the Finance Act 2004 (c. 12) (“bioethanol”), section 7 of the Finance Act 1997 (c. 16) (“gas oil”), section 3 of the Finance Act 2001 (c. 9), paragraph 9 of Schedule 3 to the Finance Act 2002, paragraph 22 of Schedule 5 to the Finance Act 2008 and paragraph 32 of Schedule 6 to that Act (“rebate”), section 5 of the Finance Act 2000 (c. 17) and section 13 of the Finance Act 2008 (“unleaded petrol”).

[^f00004]: Section 11(2) was substituted by section 2(3) of the Finance Act 1986 (c. 41) and amended by Part 1 of Schedule 18 to the Finance Act 1997 (c. 16).

[^f00005]: Section 6A was inserted by section 11(1) of the Finance Act 1993 (c. 34), and amended by section 11 of the Finance Act 2000 (c. 17), section 7(1) of, and paragraph 2 of Schedule 2 to, the Finance Act 2002 (c. 23) and sections 10(4) and 12(1) of the Finance Act 2004 (c. 12).

[^f00006]: Relevant amendment were made to section 6(1) by section 4(1) of the Finance Act 1981 (c. 35), section 7(2) of the Finance Act 1997 (c. 16), section 6(1) of the Finance Act 1998 (c. 36) and paragraph 4(2) of Schedule 6 to the Finance Act 2008 (c. 9). The rates of excise duty charged under section 6(1) are specified in section 6(1A). Section 6(1A) was inserted by section 7(3) of the Finance Act 1997 (c. 16) and relevant amendments were made by section 4(3) of the Finance Act 2000 (c. 17) and sections 13(3) and 16(1) of the Finance Act 2008 (c. 9). The rates in section 6(1A) were most recently amended by sections 19(2) and 20(2) of the Finance Act 2011 (c. 11). Adjustments were made to the liability to excise duty in relation to products charged with duty on or after 1st January 2012 and before 1st August 2012 by S.I. 2011/2904. Section 188 of the Finance Act 2012 (c. 14) provides that on or after 1st August 2012 but before 1st January 2013 the Hydrocarbon Oil Duties Act 1979 (c. 5) has effect as if the amendments made by section 20 of Finance Act 2011 had never been made.

[^f00007]: 1979 c. 5.

[^f00008]: Section 6AA was inserted by section 5(4) of the Finance Act 2002 (c. 23) and relevant amendments were made by section 4(2) of the Finance Act 2003 (c. 14), section 11 of, and paragraph 4 of Schedule 5 to, the Finance Act 2004 (c. 12) and section 12(3) of the Finance Act 2010 (c. 13).

[^f00009]: Section 6AD was inserted by section 10(3) of the Finance Act 2004 (c. 12) and relevant amendments were made by section 12(5) of the Finance Act 2010 (c. 13).

[^f00010]: Relevant amendments were made to section 11 by section 2(2) and (3) of the Finance Act 1986 (c. 41), section 7(5) of, and Part 1 of Schedule 18 to, the Finance Act 1997 (c. 16), section 10(2) of the Finance Act 2000 (c. 17), paragraph 3 of Schedule 2 to the Finance Act 2002 (c. 23), section 10(5) of the Finance Act 2004 (c. 12), section 13(5) of the Finance Act 2008 (c. 9) and section 121(2) of the Finance Act 2009 (c. 10). The rates were most recently amended by sections 19(4) and 20(4) of the Finance Act 2011 (c. 11).

[^f00011]: Section 13AA was inserted by section 5(4) of the Finance Act 1996 (c. 8) and amended by section 7(6) of the Finance Act 1997 (c. 16), sections 7(6) and 10(6) of the Finance Act 2004 (c. 12), section 4(8) of the Finance Act 2005 (c. 7) and section 13(6) of, and paragraph 10 of Schedule 5 to, the Finance Act 2008 (c. 9).

[^f00012]: Section 13ZA was inserted by the Finance Act 2008 (c. 9), Schedule 6, paragraph 28.

[^f00013]: Relevant amendments were made by section 10(7) of the Finance Act 2004 (c. 12). The rates were most recently amended by sections 19(5) and 20(5) of the Finance Act 2011 (c. 11).

[^f00014]: Section 14A was inserted by the Finance Act 2008 (c. 9), Schedule 5, paragraph 13 and Schedule 6, paragraph 13 of that Act. The rates were most recently amended by sections 19(6) and 20(6) of the Finance Act 2011 (c. 11).

[^f00015]: S.I. 1995/2716, amended by S.I. 2002/3042, S.I. 2004/2062 and S.I. 2008/754.

Editorial notes