
1 
This Order may be cited as the Other Fuel Substitutes (Rates of Excise Duty etc.) (Amendment) Order 2002 and comes into force on 1st January 2003.
2 
The Other Fuel Substitutes (Rates of Excise Duty etc.) Order 1995 is amended as follows.
3 
In articles 3, 4(3) and 5(4), for “section 6(1)” substitute “section 6”.
4 
In article 4 (rates of duty for fuel substitutes)—
(a) for paragraph (2) substitute—“
(2)  Where a liquid is entered in the record as being suitable only as fuel for—
(a) a diesel engine, or an engine, other than a piston engine, of an aircraft, the rate of duty shall be that specified by section 6 of the Act for ultra low sulphur diesel;
(b) a petrol engine powered by leaded petrol, the rate of duty shall be that specified by section 6 of the Act for light oil; and
(c) a petrol engine powered by unleaded petrol, the rate of duty shall be that specified by section 6 of the Act for ultra low sulphur petrol.; and”
(b) in paragraph (4), for the words “section 6(1)” to the end substitute “section 6 of the Act for aviation gasoline.”.
5 
In article 5 (rates of duty for additives or extenders)—
(a) for paragraph (3)—“
(3)  Subject to paragraph (6) below, where a liquid is entered in the record as a multi-purpose additive or extender, the rate of duty shall be that which is specified by section 6 of the Act for ultra low sulphur petrol.; and”
(b) in paragraph (6), for the words “both heavy oil and” substitute “any”.
6 
Omit article 6 (treatment of fuel substitutes etc, as heavy oil etc.).
John Heppell
Jim Fitzpatrick
Two of the Lords Commissioners of Her Majesty’s Treasury
10 December 2002