Part 1Excise duties
Hydrocarbon oil duties
6Rates until 1st September 2006
1
HODA 1979 is amended as follows.
2
In section 6(1A) (hydrocarbon oil: rates of duty)—
a
in paragraph (a)
(ultra low sulphur petrol) for “£0.4832” substitute “
£0.4710
”
,
b
in paragraph (aa)
(sulphur-free petrol) for “£0.4832” substitute “
£0.4710
”
,
c
in paragraph (b)
(light oil other than ultra low sulphur petrol and sulphur-free petrol) for “£0.5766” substitute “
£0.5620
”
,
d
in paragraph (c)
(ultra low sulphur diesel) for “£0.4832” substitute “
£0.4710
”
,
e
in paragraph (ca)
(sulphur-free diesel) for “£0.4832” substitute “
£0.4710
”
, and
f
in paragraph (d)
(heavy oil other than ultra low sulphur diesel and sulphur-free diesel) for “£0.5465” substitute “
£0.5327
”
.
3
In section 6AA(3)
(biodiesel) for “£0.2832” substitute “
£0.2710
”
.
4
In section 6AD(3)
(bioethanol) for “£0.2832” substitute “
£0.2710
”
.
5
In section 8(3) (road fuel gas)—
a
in paragraph (a) for “£0.1080” substitute “
£0.0900
”
, and
b
in paragraph (b) for “£0.1270” substitute “
£0.0900
”
.
6
In section 13A(1)
(rebate on unleaded petrol) for “£0.0617” substitute “
£0.0601
”
.
7
The following statutory instruments shall cease to have effect—
a
the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2005 (S.I. 2005/1978),
b
the Excise Duties (Road Fuel Gases) (Reliefs) Regulations 2005 (S.I. 2005/1979), and
c
the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) (Amendment) Order 2005 (S.I. 2005/3330).