Part 1 EXCISE DUTIES

Hydrocarbon oil duties

1 Rates of duty on hydrocarbon oil

1

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

a

in paragraph (a) (ultra-low sulphur petrol), for “£0.4782” substitute “ £0.4582 ”; and

b

in paragraph (c) (ultra-low sulphur diesel), for “£0.4882” substitute “ £0.4582 ”.

2

That subsection shall have effect until midnight on 14th June 2001 as if for paragraph (b) (other light oil) there were substituted—

ba

£0.5268 in the case of unleaded petrol other than ultra low sulphur petrol;

bb

£0.5468 in the case of light oil not within paragraph (a) or (ba) above;

After that, paragraph (b) shall have effect as it did before.

3

In section 8(3) of the Hydrocarbon Oil Duties Act 1979 (c. 5) (rate of duty on road fuel gas) for “£0.1500” substitute “ £0.0900 ”.

4

This section shall be deemed to have come into force at 6 o’clock in the evening of 7th March 2001.