Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 6 U.K. Aircraft and boat fuel, heating oil and fuel used for certain engines

Part 1 U.K. Fuel used in aircraft and boats

Aviation gasoline U.K.

1 U.K. HODA 1979 is amended as follows.

2 U.K. In section 1 (hydrocarbon oil), after subsection (3C) insert—

“(3D) “Aviation gasoline” means light oil which—

(a) is specially produced as fuel for aircraft,

(b) at 37.8oC, has a Reid Vapour Pressure of not less than 38kPa and not more than 49kPa, and

(c) is delivered for use solely as fuel for aircraft.”

3 U.K. In section 2A(1) (power to amend definitions), before paragraph (a) insert—

“(za) aviation gasoline;”.

4 (1) Section 6 (hydrocarbon oil: rates of duty) is amended as follows. U.K.

(2) In subsection (1), for the words from the beginning to “below, there” substitute “ There ”.

(3) Omit subsections (3) and (4).

5 U.K. In section 24(1) (control of use of duty-free and rebated oil), omit “section 6(3),”.

6 U.K. In section 27(1) (interpretation), in the definition of “aviation gasoline”, for “section 6(4) above” substitute “ section 1(3D) ”.

7 U.K. In Schedule 3 (regulations under section 21), omit paragraph 10A.

8 U.K. In consequence of the amendments made by paragraphs 2 to 7, omit—

(a) in FA 1982, section 4(2), (3) and (7),

(b) in FA 1990, section 3(5), and

(c) in FA 1998, section 6(1)(a).