(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.