- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Statutory Instruments
CUSTOMS AND EXCISE
Made
9th September 1996
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 5(6) of the Finance Act 1996(1), and of all other powers enabling them in that behalf, hereby make the following Order:
1. This Order may be cited as the Finance Act 1996, Section 5(6), (Appointed day) Order 1996.
2. The day appointed as the day on which section 5 of The Finance Act 1996 shall have effect in relation to cases where kerosene is—
(a)used as fuel, or
(b)taken into a fuel supply, is 1st October 1996.
D. J. Howard
Commissioner of Customs and Excise
New King’s Beam House 22 Upper Ground London SE1 9PJ
9th September 1996
(This note is not part of the Order)
This Order appoints 1st October 1996 as the day on which section 5 of the Finance Act 1996 has effect in relation to the use of kerosene as fuel for certain classes of engines, and to the taking in of kerosene as fuel for those engines.
Section 5 amends the Hydrocarbon Oil Duties Act 1979 (c. 5) (“HODA”) by, amongst other matters, inserting two sections, numbered respectively 13AA and 13AB, into HODA.
Section 13AA of HODA restricts the use of kerosene, as fuel for the engines described by the section, on which there has been allowed under section 11(1)(c) of HODA a rebate of the excise duty charged by section 6 of HODA on the kerosene (“rebated kerosene”) as a heavy oil.
Section 13AB of HODA provides for penalties in the event of a misuse of rebated kerosene in contravention of section 13AA.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: