The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2012 (revoked)

This Order, which comes into force on 1st January 2013, 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 (“the Oil Act”). The adjustments made by this Order negate, temporarily, the effect of section 20 of the Finance Act 2011 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.