delete The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2011
Temporary Order from 2012 that adjusted excise duty rates and rebates on hydrocarbon oils, biodiesel, bioethanol and fuel substitutes for the period Jan-Aug 2012. It modified liabilities to hydrocarbon oil duty and various fuel rebates by specified percentages via Tables A and B, and made corresponding adjustments to fuel substitutes duty.
This temporary Order expired on 1 August 2012 and has no current legal effect. As a dead letter, it clutters the statute book. Furthermore, it represents the type of micro-managed excise rate adjustments made via secondary legislation that circumvent proper parliamentary scrutiny of tax changes — precisely the bureaucratic approach Adam Smith and the classical economists would have criticised. Post-Brexit regulatory review should focus on substantive retained EU laws, not expired administrative mechanisms.