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Finance Act 2010

Details of the Section

2.Subsection (2) amends the rates of duty on unleaded petrol, aviation gasoline, light oil other than unleaded petrol or aviation gasoline, and heavy oil in HODA.

3.Subsections (3) and (4) amend the rate of duty on biodiesel and bioblend to be the same as the heavy oil rate.

4.Subsections (5) and (6) amend the rate of duty on bioethanol and bioethanol blend to be the same as the unleaded petrol rate.

5.Subsection (7) amends the rate of duty on road fuel gases.

6.Subsections (8)-(10) amend the effective rate of duty on fuel oil, gas oil, light oil for use as furnace fuel and biodiesel for off-road use.

7.Subsection (11) provides for the revocation of a number of statutory instruments as a consequence of the abolition of the biofuels differential.

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