Search Legislation

Finance Act 1999

Status:

This is the original version (as it was originally enacted).

Hydrocarbon oil duties

2Rates of duty and rebate on hydrocarbon oil

(1)In section 6(1A) of the [1979 c. 5] Hydrocarbon Oil Duties Act 1979 (rates of duty on hydrocarbon oil)—

(a)in paragraph (a) (light oil), for “£0.4926” there shall be substituted “£0.5288”;

(b)in paragraph (b) (ultra low sulphur diesel), for “£0.4299” there shall be substituted “£0.4721”; and

(c)in paragraph (c) (heavy oil which is not ultra low sulphur diesel), for “£0.4499” there shall be substituted “£0.5021”.

(2)In section 8(3) of that Act (road fuel gas), for “£0.2113” there shall be substituted “£0.1500”.

(3)In section 11(1) of that Act (rebate on heavy oil)—

(a)in paragraph (a) (fuel oil), for “£0.0218” there shall be substituted “£0.0265”; and

(b)in each of paragraphs (b) and (ba) (gas oil which is not ultra low sulphur diesel and ultra low sulphur diesel), for “£0.0282” there shall be substituted “£0.0303”.

(4)In section 13A(1A) of that Act (rebate on unleaded petrol)—

(a)in paragraph (a) (higher octane unleaded petrol), for “£0.0050” there shall be substituted “£0.0055”; and

(b)in paragraph (b) (other unleaded petrol), for “£0.0527” there shall be substituted “£0.0567”.

(5)In section 14(1) of that Act (rebate on light oil for use as furnace fuel), for “£0.0218” there shall be substituted “£0.0265”.

(6)This section shall be deemed to have come into force at 6 o'clock in the evening of 9th March 1999.

3Increased rebate on higher octane unleaded petrol

(1)In section 13A(1A)(a) of the Hydrocarbon Oil Duties Act 1979 (rebate on higher octane unleaded petrol), for “£0.0055” there shall be substituted “£0.0367”.

(2)This section comes into force on 1st October 1999.

4Drawback of duty on exportation

(1)In section 15(1) of the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979 (drawback of duty on exportation, shipment as stores or warehousing of hydrocarbon oil and related articles), the word “exportation,” shall be omitted.

(2)This section has effect in relation to any exportation on or after the day on which this Act is passed.

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources