C1Part I Excise duties
Hydrocarbon oil duties
2 Rates of duty and rebate on hydrocarbon oil.
1
In section 6(1A) of the M1Hydrocarbon 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.
Pt. 1 excluded by 1990 c. 19, s. 61(3) (as substituted (11.2.2005) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2005 (S.I. 2005/82), regs. 1, 2(2))