Part 1 U.K.Excise duties

Hydrocarbon oil dutiesU.K.

6Rates until 1st September 2006U.K.

(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).