Statutory Instruments
2004 No. 3160
CUSTOMS AND EXCISE
The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc. ) (Amendment) Order 2004
Approved by the House of Commons
Made
2nd December 2004
Laid before the House of Commons
2nd December 2004
Coming into force
3rd December 2004
The Treasury, in exercise of the powers conferred upon them by sections 1(2) and 2(3) of the Excise Duties (Surcharges or Rebates) Act 1979( 1 ), hereby make the following Order:
Citation and commencement
1. This Order may be cited as the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) (Amendment) Order 2004 and comes into force on 3rd December 2004.
Amendment
2. —(1) The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2004( 2 ) is amended as follows.
(2) In article 2 (interpretation), after paragraph (d) insert—
“ (da) “the Oil Act ” means the Hydrocarbon Oil Duties Act 1979 ( 3 ) ; ” .
(3) For Table B set out in article 4 (adjustments of rights to rebate on hydrocarbon oil), substitute—
Table B
| (A) | (B) | (C) | (D) | |
|---|---|---|---|---|
| Product | Rebate allowable before adjustment (pence per litre) | Percentage addition | Rebate allowable after adjustment (pence per litre) | |
| (a) | Fuel oil | 48.63 | 2.92 | 50.05 |
| (b) | Gas oil (other than ultra low sulphur diesel and sulphur-free diesel) | 48.23 | 2.94 | 49.65 |
| (c) | Ultra low sulphur diesel | 42.38 | 3.35 | 43.80 |
| (d) | Sulphur-free diesel | 41.88 | 3.39 | 43.30 |
| (e) | Kerosene | 48.23 | 2.94 | 49.65 |
| (f) | Light oil | 51.66 | 2.74 | 53.08 |
Joan Ryan
Nick Ainger
Two of the Lords Commissioners of Her Majesty’s Treasury
2nd December 2004
1979 c. 8 ; amended by section 10 of the Finance Act 1980 (c. 48) , section 10 of the Finance Act 1982 (c. 39) and section 11(4) of the Finance Act 1993 (c. 34) .
S.I. 2004/2063 .
1979 c. 5 ; “hydrocarbon oil” is defined in section 1(2).