Statutory Instruments
2002 No. 3042
CUSTOMS AND EXCISE
The Other Fuel Substitutes (Rates of Excise Duty etc. ) (Amendment) Order 2002
Made
10th December 2002
Laid before the House of Commons
10th December 2002
Coming into force
1st January 2003
The Treasury, in exercise of the powers conferred upon them by section 6A of the Hydrocarbon Oil Duties Act 1979( 1 ) and of all other powers enabling them in that behalf, hereby make the following Order:
1. This Order may be cited as the Other Fuel Substitutes (Rates of Excise Duty etc.) (Amendment) Order 2002 and comes into force on 1 st January 2003.
2. The Other Fuel Substitutes (Rates of Excise Duty etc.) Order 1995( 2 ) is amended as follows.
3. In articles 3, 4(3) and 5(4), for “section 6(1)” substitute “section 6”.
4. In article 4 (rates of duty for fuel substitutes)—
(a) for paragraph (2) substitute—
“ (2) Where a liquid is entered in the record as being suitable only as fuel for—
(a) a diesel engine, or an engine, other than a piston engine, of an aircraft, the rate of duty shall be that specified by section 6 of the Act for ultra low sulphur diesel;
(b) a petrol engine powered by leaded petrol, the rate of duty shall be that specified by section 6 of the Act for light oil; and
(c) a petrol engine powered by unleaded petrol, the rate of duty shall be that specified by section 6 of the Act for ultra low sulphur petrol.; and ”
(b) in paragraph (4), for the words “section 6(1)” to the end substitute “section 6 of the Act for aviation gasoline.”.
5. In article 5 (rates of duty for additives or extenders)—
(a) for paragraph (3)—
“ (3) Subject to paragraph (6) below, where a liquid is entered in the record as a multi-purpose additive or extender, the rate of duty shall be that which is specified by section 6 of the Act for ultra low sulphur petrol.; and ”
(b) in paragraph (6), for the words “both heavy oil and” substitute “any”.
6. Omit article 6 (treatment of fuel substitutes etc , as heavy oil etc.).
John Heppell
Jim Fitzpatrick
Two of the Lords Commissioners of Her Majesty’s Treasury
10 December 2002
1979 c. 5 ; section 6A was added by section 11(1) of the Finance Act 1993 (c. 34) and amended by section 7(1) of the Finance Act 2002 (c. 23) .
S.I. 1995/2716 .