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Hydrocarbon Oil Duties Act 1979
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Changes over time for: Section 6
Alternative versions:
- 01/02/1991- Amendment
- 19/03/1991- Amendment
- 10/03/1992- Amendment
- 16/03/1993- Amendment
- 30/11/1993- Amendment
- 29/11/1994- Amendment
- 01/01/1995- Amendment
- 28/11/1995- Amendment
- 26/11/1996- Amendment
- 15/08/1997- Amendment
- 17/03/1998- Amendment
- 09/03/1999- Amendment
- 21/03/2000- Amendment
- 01/10/2000- Amendment
- 07/03/2001- Amendment
- 08/03/2001- Amendment
- 01/10/2003- Amendment
- 01/09/2004- Amendment
- 07/04/2005- Amendment
- 01/09/2005- Amendment
- 19/07/2006- Amendment
- 01/09/2006- Amendment
- 01/10/2007- Amendment
- 01/04/2008- Amendment
- 01/10/2008- Amendment
- 01/11/2008- Amendment
- 01/04/2009- Amendment
- 01/05/2009- Amendment
- 01/09/2009- Amendment
- 01/04/2010- Amendment
- 01/10/2010- Amendment
- 01/01/2011- Amendment
- 23/03/2011- Amendment
- 01/01/2012- Amendment
- 01/04/2013- Amendment
- 17/12/2020- Amendment
- 31/12/2020- Amendment
- 01/01/2021- Amendment
Changes to legislation:
Hydrocarbon Oil Duties Act 1979, Section 6 is up to date with all changes known to be in force on or before 16 April 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Section 6:
- s. 6(1) amended by 1998 c. 36 s. 6(1)(a)(3)
- s. 6(1) repealed in part by 1998 c. 36 s. 6(1)(b)s. 6(3) 165 Sch. 27 Pt. 1(2) Note
- s. 6(2) replaced (by s.006(2) (2AA)(2AB)) by 1998 c. 36 s. 6(2)(3)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 6AB(6)-(8) substituted for s. 6AB(6) by 2002 c. 23 Sch. 2 para. 7(2)
- s. 12(2ZA) inserted by 2021 c. 26 Sch. 21 para. 5(1)(c) (This amendment not applied to legislation.gov.uk. Sch. 21 para. 5(1)(c) was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(a).)
- s. 13(2)(a) words in s. 13(2) renumbered as s. 13(2)(a) by 2021 c. 26 Sch. 21 para. 6(4)(a) (This amendment not applied to legislation.gov.uk. Sch. 21 para. 6(4)(a) was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(e).)
- s. 13(2)(b) and words words substituted by 2021 c. 26 Sch. 21 para. 6(4)(b) (This amendment not applied to legislation.gov.uk. Sch. 21 para. 6(4)(b) was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(e).)
- s. 14B(1)(ia) omitted by virtue of 2021 c. 26, Sch. 21 para. 11(3)(aa) (as inserted) (cond.) by 2021 c. 26 Sch. 21 para. 11(3)(aa)para. 11(5)(b)
6 Excise duty on hydrocarbon oil.U.K.
(1)[F1There] shall be charged on hydrocarbon oil—
(a)imported into the United Kingdom; or
(b)produced in the United Kingdom and delivered for home use from a refinery or from other premises used for the production of hydrocarbon oil or from any bonded storage for hydrocarbon oil, not being hydrocarbon oil chargeable with duty under paragraph (a) above, [F2a duty of excise at [F3the rates specified in subsection (1A) below.]]
[F4(1A)The rates are—
(a)[F5£0.5795] a litre in the case of unleaded petrol,
[F6(aa)[F7£0.3820] a litre in the case of aviation gasoline,]
(b)[F8£0.6767] a litre in the case of light oil other than unleaded petrol [F9 or aviation gasoline], and
(c)[F10£0.5795] a litre in the case of heavy oil.]
(2)Where imported hydrocarbon oil is removed to a refinery, the duty chargeable under subsection (1) above shall, instead of being charged at the time of the importation of that oil, be charged on the delivery of any goods from the refinery for home use and shall be the same as that which would be payable on the importation of like goods.
F11(2A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F12(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F13(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Word in s. 6(1) substituted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 4(2), 21
F2Words substituted by virtue of Finance Act 1981 (c. 35, SIF 40:1), s. 4(1)(3)
F3Words in s. 6(1)(b) substituted (15.8.1997) by 1997 c. 16, s. 7(2); S.I. 1997/1960, art. 2
F4S. 6(1A) substituted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), s. 13(3)(12)
F5Word in s. 6(1A)(a) substituted (retrospective to 1.4.2013) by Finance Act 2013 (c. 29), s. 179(2)(a)(8)
F6S. 6(1A)(aa) inserted (1.11.2008) by Finance Act 2008 (c. 9), s. 16(1)(a)(2)
F7Sum in s. 6(1A)(aa) substituted (1.1.2021) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 6, 11(2) (with Sch. 2 para. 7(7)-(9))
F8Word in s. 6(1A)(b) substituted (retrospective to 1.4.2013) by Finance Act 2013 (c. 29), s. 179(2)(c)(8)
F9Words in s. 6(1A)(b) inserted (1.11.2008) by Finance Act 2008 (c. 9), s. 16(1)(b)(2)
F10Word in s. 6(1A)(c) substituted (retrospective to 1.4.2013) by Finance Act 2013 (c. 29), s. 179(2)(d)(8)
F11S. 6(2A) inserted by Finance Act 1989 (c. 26, SIF 40:1), s. 1(1)(b) and repealed by Finance Act 1990 (c. 29, SIF 40:1), ss. 3(1)(b)(6), 132, Sch. 19 Pt. I Note
F12S. 6(3)(4) omitted (1.11.2008) by virtue of Finance Act 2008 (c. 9), Sch. 6 paras. 4(3), 21
F13S. 6(4) omitted (1.11.2008) by virtue of Finance Act 2008 (c. 9), Sch. 6 paras. 4(3), 21
Modifications etc. (not altering text)
C1S. 6 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 4(1)(2)(g), 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
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