2023 No. 329

Excise

The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022 (Continuation) Order 2023

Made

Laid before the House of Commons

Coming into force

The Treasury make this Order in exercise of the power conferred by sections 1(2) and 2(2) and (3) of the Excise Duties (Surcharges or Rebates) Act 19791.

Citation and commencement1

This Order may be cited as the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022 (Continuation) Order 2023 and comes into force on 23rd March 2023.

Continuation of the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 20222

The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 20222, instead of expiring in accordance with section 2(2) of the Excise Duties (Surcharges or Rebates) Act 1979, continues in force until the end of 22nd March 2024.

Steve DoubleAndrew StephensonTwo of the Lords Commissioners of His Majesty’s Treasury
EXPLANATORY NOTE

(This note is not part of the Order)

This Order provides for the continuation of the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022 until the end of 22nd March 2024.

A Tax Information and Impact Note covering this instrument will be published on the HMRC website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.