Hydrocarbon Oil (Amendment) Regulations 1977
| Year | 1977 |
1977 No. 1868
CUSTOMS AND EXCISE
The Hydrocarbon Oil (Amendment) Regulations 1977
Made 15th November 1977
Laid before Parliament 22th November 1977
Coming into Operation 1st January 1978
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 19, 20 and 21 of the Hydrocarbon Oil (Customs & Excise) Act 1971 and of all other powers enabling them in that behalf, hereby make the following Regulations:—
1.—(1) These Regulations may be cited as the Hydrocarbon Oil (Amendment) Regulations 1977 and shall come into operation on 1st January 1978.
(2) The Interpretation Act 1889 applies for the interpretation of these Regulations as it applies for the interpretation of an Act of Parliament.
2. The Hydrocarbon Oil Regulations 19731, as amended2, shall be further amended as follows—
(a) In Regulation 2—
(i) in the definition of , for the words substitute the words , and
(ii) in the definition of , for the words substitute the words ;
(b) In Regulation 12(1)(c) and Regulation 12(2)(a), for the word substitute in both places the words ;
(c) In Regulation 15, for the word (wherever occurring) substitute the word , and for the words (in both places) substitute the words ;
(d) In Regulation 19, for the words substitute the words , for the words substitute the words and for the words (in both places) substitute the words ;
(e) In Regulation 24(2)(b), for the word substitute the words ;
(f) In Regulation 27, for the words substitute the words .
The Hydrocarbon Oil (Amendment) Regulations 1974 are revoked.
3. The Hydrocarbon Oil (Amendment) Regulations 1974 3are revoked.
H.F. Christopherson
Commissioner of Customs and Excise
King's Beam House
Mark Lane
London, EC3R 7HE
15th November 1977
EXPLANATORY NOTE
These Regulations, which come into operation on 1st January 1978, introduce new methods of measurement in relation to the excise duty on hydrocarbon oil as follows:
Temperature: is replaced by .
Pressure: is replaced by .
Volume:the gallon is replaced by the litre.
Regulation 2(d) amends references to the quantities and units used in determining the proportion of markers and colouring substances required to be added to certain rebated oils. The revised proportions are in practical terms the...
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