EXTENDS
The Other Fuel Substitutes (Rates of Excise Duty etc.) (Amendment) Order 2004

The Other Fuel Substitutes (Rates of Excise Duty etc.) (Amendment) Order 2004 (Memo)

Explanatory Memorandum to the Other Fuel Substitutes (Rates of Excise Duty etc.) (Amendment) Order 2004 No.2062

EXPLANATORY MEMORANDUM TO THE

OTHER FUEL SUBSTITUTES (RATES OF EXCISE DUTY ETC.) (AMENDMENT) ORDER 2004

2004 No. 2062

1. 1.1 This explanatory memorandum has been prepared by HM Customs and Excise on behalf of HM Treasury and is laid before the House of Commons by Command of Her Majesty.

1.2 This memorandum contains information for the Select Committee on Statutory Instruments.

2. Description

2.1 This Order further amends the Other Fuel Substitutes (Rates of Duty etc.) Order 19951 ("the Principal Order"), which prescribes the rates of excise duty charged on certain liquids ("fuel substitutes") under section 6A of the Hydrocarbon Oil Duties Act 1979 (c. 5) ("the Oil Act"). The effect of this Order is to amend the provisions in the Principal Order that set those rates, as a consequence of amendments that have been made to the Oil Act.

3. Matters of special interest to the Select Committee on Statutory Instruments

3.1 The rates of duty for ...

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