Statutory Instruments
2004 No. 3162
CUSTOMS AND EXCISE
The Excise Duties (Surcharges or Rebates) (Bioethanol) Order 2004
Made
2nd December 2004
Laid before the House of Commons
2nd December 2004
Coming into force
1st January 2005
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. —(1) This Order may be cited as the Excise Duties (Surcharges or Rebates) (Bioethanol) Order 2004.
(2) It comes into force on 1st January 2005 and has effect in relation to bioethanol that is charged with bioethanol duty on or after that date.
Interpretation
2. In this Order—
(a) “the Oil Act” means the Hydrocarbon Oil Duties Act 1979( 2 );
(b) “bioethanol” has the same meaning as in section 2AB of the Oil Act( 3 );
(c) “bioethanol duty” means the duty charged on bioethanol by section 6AD(1) of the Oil Act( 4 ).
Adjustment of liability to bioethanol duty
3. The liability to bioethanol duty is adjusted by the deduction from the amount payable of 4.98 per cent.
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) .
() 1979 c. 5 .
()Section 2AB was inserted by section 10(1) of the Finance Act 2004 (c. 12) .
()Section 6AD was inserted by section 10(3) of the Finance Act 2004.