Excise and Excise-equivalent Duties Table (Budget Measures—Motor Spirits) Amendment Act 2019

1 Title

This Act is the Excise and Excise-equivalent Duties Table (Budget Measures—Motor Spirits) Amendment Act 2019.

2 Commencement

(1)

This Act, except Part 2, comes into force on 1 July 2019.

(2)

Part 2 of this Act comes into force on 1 July 2020.

Part 1 Amendments to take effect on 1 July 2019

3 Rate of excise duty and excise-equivalent duty on motor spirits amended

(1)

This section amends the Excise and Excise-equivalent Duties Table (the Table) made under clause 16(1) of Schedule 3 of the Customs and Excise Act 2018.

(2)

In the Table, Parts A and B, items relating to fuels, fourth column, replace “63.024¢ plus 8¢ per g of Pb” with “66.524¢ plus 8¢ per g of Pb” in each place.

4 Rates of refunds of excise duty and excise-equivalent duty amended

Part 2 Amendments to take effect on 1 July 2020

5 Rate of excise duty and excise-equivalent duty on motor spirits amended

(1)

This section amends the Excise and Excise-equivalent Duties Table (the Table) made under clause 16(1) of Schedule 3 of the Customs and Excise Act 2018.

(2)

In the Table, Parts A and B, items relating to fuels, fourth column, replace “66.524¢ plus 8¢ per g of Pb” with “70.024¢ plus 8¢ per g of Pb” in each place.

6 Rates of refunds of excise duty and excise-equivalent duty amended
Legislative history

30 May 2019

Introduction (Bill 151–1), first reading, second reading, committee of the whole House, third reading

5 June 2019

Royal assent

This Act is administered by the Ministry of Transport.