The Excise Duties (Surcharges or Rebates) (Bioethanol) Order 2004

• Citation: S.I. 2004/3162
• Sections: 3

Section 1 Citation and commencement

(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.

Section 2 Interpretation

In this Order—

(a) “the Oil Act ” means the Hydrocarbon Oil Duties Act 1979 ;

(b) “bioethanol” has the same meaning as in section 2AB of the Oil Act ;

(c) “bioethanol duty” means the duty charged on bioethanol by section 6AD(1) of the Oil Act .

Section 3 Adjustment of liability to bioethanol duty

The liability to bioethanol duty is adjusted by the deduction from the amount payable of 4.98 per cent.