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United Kingdom Statutory Instruments
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URL: http://www.bailii.org/uk/legis/num_reg/2006/20063234.html

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STATUTORY INSTRUMENTS

2006 No. 3234

EXCISE

The Excise Duties (Road Fuel Gas) (Reliefs) (Revocation) Regulations 2006

  Made 6th December 2006 
  Laid before Parliament 6th December 2006 
  Coming into force 7th December 2006 

The Commissioners for Her Majesty's Revenue and Customs make the following regulations in exercise of the powers conferred by section 20AA(1)(a) and (2)(a), (b), (c), (h) and (i) of the Hydrocarbon Oil Duties Act 1979[1]:

     1. These Regulations may be cited as the Excise Duties (Road Fuel Gas) (Reliefs) (Revocation) Regulations 2006 and come into force on 7th December 2006.

     2. The Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2006[2] are revoked.


Mike Eland

Mike Hanson
Two of the Commissioners for Her Majesty's Revenue and Customs

6th December 2006


EXPLANATORY NOTE

(This note is not part of the Regulations)


These Regulations, which come into force on 7th December 2006, revoke the Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2006 (S.I. 2006/1980) ("the Principal Regulations").

The Principal Regulations provide for a partial relief from the excise duty charged on road fuel gas. The result of the application of the relief (which is provided in the form of a remission of part of the duty that is chargeable) is that the amount a person is liable to pay in respect of excise duty on road fuel gas is reduced by the amounts specified in the Principal Regulations.

The rates of duty charged on road fuel gas are prescribed by section 8(3) of the Hydrocarbon Oil Duties Act 1979 (c.5) ("the Oil Act"). Section 7(5) of the Finance Act 2006 (c.25) ("the Finance Act") amended section 8(3) of the Oil Act so as to increase the rates of duty with effect from 1st September 2006. The Principal Regulations negated the effect of section 7(5) of the Finance Act.

This instrument revokes the Principal Regulations and thus reduces the amount of relief afforded in respect of road fuel gas. The result is that the amount a person is liable to pay in respect of excise duty on road fuel gas is as specified in section 8(3) of the Oil Act (as amended by section 7(5) of the Finance Act).

A full regulatory impact assessment has not been produced for this instrument, as it has no impact on the costs of business, charities or voluntary bodies.

Notes:

 [1] 1979 c.5; section 20AA was inserted by section 2(1) of the Finance Act 1989 (c.26). Relevant amendments were made to section 20AA by Part 1(4) of Schedule 23 to the Finance Act 1993 (c.34) and section 10(3) of the Finance Act 2000 (c.17). Section 27(3) applies the definition of "the Commissioners" in section 1(1) of the Customs and Excise Management Act 1979 (c.2), namely "the Commissioners" means "the Commissioners for Her Majesty's Revenue and Customs" (see the amendment made by paragraph 22(b) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c.11)).The function of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty's Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005.back

[2] S.I. 2006/1980.back


ISBN 0 11 075427 1


 © Crown copyright 2006

Prepared 12 December 2006

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URL: http://www.bailii.org/uk/legis/num_reg/2006/20063234.html