Statutory Instruments
2023 No. 329
Excise
The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022 (Continuation) Order 2023
Laid before the House of Commons
15th March 2023
Coming into force
23rd March 2023
The Treasury make this Order in exercise of the power conferred by sections 1(2) and 2(2) and (3) of the Excise Duties (Surcharges or Rebates) Act 1979(
).
Citation and commencement
1. This Order may be cited as the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022 (Continuation) Order 2023 and comes into force on 23rd March 2023.
Continuation of the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022
2. The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022(
), instead of expiring in accordance with section 2(2) of the Excise Duties (Surcharges or Rebates) Act 1979, continues in force until the end of 22nd March 2024.
Steve Double
Andrew Stephenson
Two of the Lords Commissioners of His Majesty’s Treasury
14th March 2023
EXPLANATORY NOTE
This Order provides for the continuation of the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022 until the end of 22nd March 2024.
A Tax Information and Impact Note covering this instrument will be published on the HMRC website athttps://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.