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Finance Act 2012

Background Note

3.Section 20 of the Finance Act 2011 sets out the rates of fuel duty and rebates with effect from 1 January 2012. At last year’s Autumn Statement the Chancellor of the Exchequer announced that these increases in duty would be deferred to 1 August 2012. Secondary legislation was introduced in the form of the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc) Order 2011 (S.I. 2011/ 2904) and the Excise Duties (Road Fuel Gas) (Reliefs) (No.2) Regulations 2011 (S.I. 2011/3064) (made under vires in section 20AA of the Hydrocarbon Oils Duties Act 1979), the effect of which has been to delay any increase to 1 August 2012.

4.To support motorists with the cost of fuel, the Government will defer the 3.02ppl fuel duty increase that would have taken effect on 1 August 2012 to 1 January 2013. This clause provides for this.

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