The Other Fuel Substitutes (Rates of Excise Duty etc.) (Amendment) Order 2004

• Citation: S.I. 2004/2062
• Sections: 6

Section 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.

Section 2

Amend the Other Fuel Substitutes (Rates of Excise Duty etc.) Order 1995 as follows.

Section 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 .

Section 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”.

Section 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”.

Section 6

In article 5(3) (multi-purpose additives and extenders), for “ultra low sulphur petrol” substitute “sulphur-free petrol”.