(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 “£0.4710” substitute “ £0.4835 ”,
(b)in paragraph (aa) (sulphur-free petrol) for “£0.4710” substitute “ £0.4835 ”,
(c)in paragraph (b) (light oil other than ultra low sulphur petrol and sulphur-free petrol) for “£0.5620” substitute “ £0.5768 ”,
(d)in paragraph (c) (ultra low sulphur diesel) for “£0.4710” substitute “ £0.4835 ”,
(e)in paragraph (ca) (sulphur-free diesel) for “£0.4710” substitute “ £0.4835 ” and
(f)in paragraph (d) (heavy oil other than ultra low sulphur diesel and sulphur-free diesel) for “£0.5327” substitute “ £0.5468 ”.
(3)In section 6AA(3) (biodiesel) for “£0.2710” substitute “ £0.2835 ”.
(4)In section 6AD(3) (bioethanol) for “£0.2710” substitute “ £0.2835 ”.
(5)In section 8(3) (road fuel gas)—
(a)in paragraph (a) for “£0.0900” substitute “ £0.1081 ”, and
(b)in paragraph (b) for “£0.0900” substitute “ £0.1221 ”.
(6)In section 11(1) (rebate on heavy oil)—
(a)in paragraph (a) for “£0.0604” substitute “ £0.0729 ”,
(b)in paragraph (b) for “£0.0644” substitute “ £0.0769 ”, and
(c)in paragraph (ba) for “£0.0644” substitute “ £0.0769 ”.
(7)In section 13A(1) (rebate on unleaded petrol) for “£0.0601”substitute “ £0.0617 ”.
(8)In section 14(1) (rebate on light oil for use as furnace oil) for “£0.0604” substitute “ £0.0729 ”.
(9)This section comes into force on 1st September 2006.