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Part IDuties of Excise

Hydrocarbon oil duties

7Rates of duty: further provisions

(1)In section 6(1) of the Hydrocarbon Oil Duties Act 1979, as amended by section 6 above, for “£0.3526” (duty on light oil) and “£0.3044” (duty on heavy oil) there shall be substituted “£0.3614” and “£0.3132” respectively.

(2)This section shall be deemed to have come into force on 1st January 1995.