The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2004
This Order, which comes into force on 1st September 2004, adjusts the liabilities to excise duty (and rights to rebate in respect of such duty) of the various products cited in the instrument. The duties affected are all chargeable by virtue of the Hydrocarbon Oil Duties Act 1979 (c. 5). The adjustments are all in the form of a deduction from the amount payable (or and addition to the amount of rebate allowable) of a specified percentage not exceeding 10 per cent.