Statutory Instruments
2004 No. 2062
CUSTOMS AND EXCISE
The Other Fuel Substitutes (Rates of Excise Duty etc. ) (Amendment) Order 2004
Made
4th August 2004
Laid before the House of Commons
10th August 2004
Coming into force
1st September 2004
The Treasury, in exercise of the powers conferred upon them by section 6A(3), (6) and (9) of the Hydrocarbon Oil Duties Act 1979( 1 ) hereby make the following Order:
1. This Order may be cited as the Other Fuel Substitutes (Rates of Excise Duty etc.) (Amendment) Order 2004 and comes into force on 1st September 2004.
2. Amend the Other Fuel Substitutes (Rates of Excise Duty etc.) Order 1995( 2 ) as follows.
3. In article 2(1) (interpretation)—
(a) omit paragraphs (g) (definition of heavy oil) and (h) (definition of light oil), and
(b) for paragraph (k) (definition of record) substitute—
“ (k) “record” means the motor fuels record governed by regulation 13 of the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 ( 3 ) . ”
4. In articles 3, 4(2)(b) and (3) and 5(4), after “light oil” insert “other than ultra low sulphur petrol and sulphur-free petrol”.
5. In article 4 (rates of duty for fuel substitutes)—
(a) in paragraph (2)(a) (diesel substitutes), for “ultra low sulphur diesel” substitute “sulphur-free diesel”,
(b) in paragraph (2)(c) (unleaded petrol substitutes), for “ultra low sulphur petrol” substitute “sulphur-free petrol”, and
(c) in paragraph (4) (aviation gasoline substitutes), delete the words “one half of”.
6. In article 5(3) (multi-purpose additives and extenders), for “ultra low sulphur petrol” substitute “sulphur-free petrol”.
John Heppell
Joan Ryan
Two of the Lords Commissioners of Her Majesty’s Treasury
4th August 2004
1979 c. 5 ; 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 of the Finance Act 2004 (c. 12) .
S.I. 2004/2065 .
OJ No L 283, 31.10.2003, p 51.