The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022
This Order, which comes into force at 6.00 p.m. on 23rd March 2022, 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 (c. 5) (“the Oil Act”). The adjustments made by this Order 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.