What the official record says
This Act is the Customs and Excise (Budget Measures—Motor Spirits) Amendment Act . This Act comes into force on . This Part amends the Customs and Excise Act 1996 (the ). After section 79AB, insert: In accordance with section 76G(1), this section amends the Excise and Excise-equivalent Duties Table. A rate in that Table is amended by this section only if the rate is one that is— a rate of excise duty or excise-equivalent duty on motor spirits (as defined in ); and a rate of that kind expressed either as a rate or as a rate ; and not a component of a rate of that kind that is a component expressed as plus a stated amount ; and in force immediately before 1 July in 2013, 2014, or 2015. The rate is on that date replaced with a new rate calculated by adding to the rate the amount of 3 cents. ,