The Other Fuel Substitutes (Rates of Excise Duty etc.) (Amendment) Order 2002

• Citation: S.I. 2002/3042
• Sections: 6

Section 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.

Section 2

The Other Fuel Substitutes (Rates of Excise Duty etc.) Order 1995 is amended as follows.

Section 3

In articles 3, 4(3) and 5(4), for “section 6(1)” substitute “section 6”.

Section 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.”.

Section 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”.

Section 6

Omit article 6 (treatment of fuel substitutes etc , as heavy oil etc.).