Statutory Instruments
2008 No. 754
Excise
The Other Fuel Substitutes (Rates of Excise Duty etc. ) (Amendment) Order 2008
Made
19th March 2008
Laid before the House of Commons
19th March 2008
Coming into force
1st April 2008
The Treasury make the following Order in exercise of the powers conferred by section 6A(3), (6) and (9) of the Hydrocarbon Oil Duties Act 1979( 1 ):
1. This Order may be cited as the Other Fuel Substitutes (Rates of Excise Duty etc.) (Amendment) Order 2008 and comes into force on 1st April 2008.
2. Amend the Other Fuel Substitutes (Rates of Excise Duty etc ) Order 1995( 2 ) as follows.
3. In article 2(1)(j) for “leaded or unleaded petrol” substitute “petrol fuel”.
4. In article 3 for “ultra low sulphur petrol and sulphur-free petrol” substitute “unleaded petrol”.
5. In article 4(2) —
(a) in sub-paragraph (a) for “sulphur-free diesel” substitute “heavy oil”;
(b) in sub-paragraph (b)–
(i) for “leaded petrol” substitute “fuel other than unleaded petrol”; and
(ii) for “ultra low sulphur petrol and sulphur–free petrol” substitute “unleaded petrol”;
(c) in sub-paragraph (c) for “sulphur-free petrol” substitute “unleaded petrol”.
6. In article 4(3) for “ultra low sulphur petrol and sulphur-free petrol” substitute “unleaded petrol”.
7. In article 5—
(a) in paragraph (3) for “sulphur-free petrol” substitute “unleaded petrol”;
(b) in paragraph (4) for “ultra low sulphur petrol and sulphur-free petrol” substitute “unleaded petrol”.
Alan Campbell
Frank Roy
Two of the Lords Commissioners of Her Majesty’s Treasury
19th March 2008
1979 c. 5 ; section 6A was inserted by the Finance Act 1993 (c. 34) , section 11(1) and S.I. 1995/2715 (C.55) . Section 6A(6) was amended by the Finance Act 2002 (c. 23) , section 7(1)(b).
S.I. 1995/2716 ; relevant amending instruments are S.I. 2002/3024 , 2004/2062 .
Section 6(1A), which was inserted by the Finance Act 1997 (c.16) , section 7(3), substituted by the Finance Act 2000 (c.17) and most recently amended by the Finance Act 2007(c.11) , section 10(2), was substituted by a resolution passed by the House of Commons on 18th March 2008 under the Provisional Collection of Taxes Act 1968 (c.2) , section 1. This resolution has temporary statutory effect as provided for by that section.