The Other Fuel Substitutes (Rates of Excise Duty etc.) (Amendment) Order 2014

• Citation: S.I. 2014/470
• Sections: 5

Section 1 Citation and commencement

These Regulations may be cited as the Other Fuel Substitutes (Rates of Excise Duty etc.) (Amendment) Order 2014 and come into force on 1st April 2014.

Section 2 Amendment to the Other Fuel Substitutes (Rates of Excise Duty etc.) Order 1995

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

Section 3 Amendment to the Other Fuel Substitutes (Rates of Excise Duty etc.) Order 1995

Re-number article 3 (determination of appropriate rate of duty) as paragraph (1) of that article.

Section 4 Amendment to the Other Fuel Substitutes (Rates of Excise Duty etc.) Order 1995

After that paragraph insert—

(2) Paragraph (3) applies where a liquid is an additive or extender in any hydrocarbon oil on which a rebate of duty is allowable, or has been allowed, under sections 11, 13ZA or 13AA(1) of the Act.

(3) Where this paragraph applies the references in article 4(2) and (3) to the rate of duty specified by section 6 of the Act are to be construed as references to that rate minus the applicable rate of rebate allowable under section 11, 13ZA or 13AA(1) of the Act (as the case may be).

Section 5 Amendment to the Other Fuel Substitutes (Rates of Excise Duty etc.) Order 1995

In article 5 (rates of duty for additives or extenders)—

(a) after paragraph (2) insert—

(2A) Where a liquid is entered in the record as being suitable only as an additive or extender in fuel for an engine powered by liquefied petroleum gas, the rate of duty is that specified by section 8(3)(b) of the Act.

(b) in paragraph (5)—

(i) at the end of sub-paragraph (a) omit “or”;

(ii) at the end of sub-paragraph (b), for the full stop substitute “; or”; and

(iii) after sub-paragraph (b) insert—

(c) an engine powered by liquefied petroleum gas, the rate of duty is that specified by section 8(3)(b) of the Act.