The Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022
These Regulations make provision relating to restriction on the use of rebated diesel and biofuels to specified categories of machines introduced by the Finance Act 2021 (c. 26) and the Finance Act 2022 (c. 3).
Lifecycle
Department
Made
07 Mar 2022
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In force
01 Apr 2022
Enabling power
The Treasury, in exercise of the powers conferred by section 6A of the Hydrocarbon Oil Duties Act 1979, section 102(3) and (4) of the Finance Act 2021and section 76(3) and (4) of the Finance Act 2022, and the Commissioners for Her Majesty’s Revenue and Customs in exercise of the powers conferred by sections 45(1) and (2) and 48(11) of the Taxation (Cross-border Trade) Act 2018, make the following Regulations.
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