Finance Act 1997

6Rates of hydrocarbon oil duties and of rebates

(1)In section 6(1) of the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979, for “£0.3912” (duty on light oil) and “£0.3430” (duty on heavy oil) there shall be substituted “£0.4168” and “£0.3686”, respectively.

(2)In section 8(3) of that Act (duty on road fuel gas), for “£0.2817” there shall be substituted “£0.2113”.

(3)In section 11(1) of that Act (rebate on heavy oil), for “£0.0181” (fuel oil) and “£0.0233” (gas oil) there shall be substituted “£0.0194” and “£0.0250”, respectively.

(4)In section 14(1) of that Act (rebate on light oil for use as furnace fuel), for “£0.0181” there shall be substituted “£0.0194”.

(5)This section shall be deemed to have come into force at 6 o'clock in the evening of 26th November 1996.