http://www.legislation.gov.uk/uksi/2005/1978/contents/made

The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2005

Excise duties

Fossil fuels

King's Printer of Acts of Parliament

2016-04-27

EXCISE

This Order, which comes into force on 1st September 2005, adjusts the liabilities to excise duty (and, where applicable, the rights to rebate in respect of such duty) in respect of liquid fuels that are chargeable by virtue of the Hydrocarbon Oil Duties Act 1979 (c. 5) (“the Oil Act”). The adjustments made by this Order negate, temporarily, the effect of section 5 of the Finance Act 2005 (c. 7) (“the Finance Act”) in relation to those fuels. The adjustments are all in the form of a deduction from the amount payable (or an addition to the amount of rebate allowable) of a specified percentage not exceeding 10 per cent.