The Other Fuel Substitutes (Rates of Excise Duty etc.) (Amendment) Order 2002
This Order, which amends the Other Fuel Substitutes (Rates of Duty etc.) Order 1995 (S.I. 1995/2716) (“the Principal Order”), comes into force on 1st January 2003. The Principal Order prescribes the rates of the excise duty charged on certain liquids under section 6A of the Hydrocarbon Oil Duties Act 1979 (c. 5) (“the Act”). Section 6A of the Act gives effect to the first sentence of Article 2(3) of Council Directive 92/81/EEC of 19th October 1992 on the harmonisation of the structures of excise duties on mineral oils (O.J. L316, 31.10.92, p. 12).