Explanatory note

This note is not part of the regulations, but is intended to indicate their general effect.

These regulations, which come into force on 1 April 2006, amend the Land Transport Management (Apportionment and Refund of Excise Duty and Excise-Equivalent Duty) Regulations 2004.

These regulations are related to the Excise and Excise-Equivalent Duties (Motor Spirits Indexation) Amendment Order 2006. That order adjusted the rate of excise and excise-equivalent duties on

motor spirits to reflect the movement in the Consumers Price Index (excluding credit services) over the 12-month period ending on 31 December 2005.

Regulations 3 and 4 make proportionate adjustments to the following:

• •the amounts of excise duty and excise-equivalent duty to be paid to the national land transport fund; and

• •the rate at which those duties, and goods and services tax, are refunded.