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Part ICustoms and Excise and Value Added Tax

Chapter ICustoms and Excise

Rates of duty

3Hydrocarbon oil

(1)In section 6 of the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979—

(a)in subsection (1), for “£0.2044” (duty on light oil) and “£0.1729” (duty on heavy oil) there shall be substituted “£0.2248” and “£0.1902” respectively; and

(b)subsection (2A) (special rate of duty on petrol below 4 star) shall cease to have effect.

(2)In section 11(1) of that Act, for “£0.0077” (rebate on fuel oil) and “£0.0110” (rebate on gas oil) there shall be substituted “£0.0083” and “£0.0118” respectively.

(3)In section 13A(1) of that Act (rebate on unleaded petrol), for “£0.0272” there shall be substituted “£0.0299”.

(4)In section 14(1) of that Act (rebate on light oil for use as furnace fuel), for “£0.0077” there shall be substituted “£0.0083”.

(5)In Part I of Schedule 3 to that Act, for paragraph 10A there shall be substituted—

10A. Amending the definition of “aviation gasoline” in subsection (4) of section 6 of this Act.

(6)Subsections (1) to (4) above shall be deemed to have come into force at 6 o'clock in the evening of 20th March 1990.