Part I Customs and Excise and Value Added Tax
chapter I Customs and Excise
Rates of duty
3 Hydrocarbon oil.
(1)
In section 6 of the M1Hydrocarbon Oil Duties Act 1979—
(a)
in subsection (1), for “£0.2044”
(duty on light oil) and “£0.1729”
(duty on heavy oil) there shall be substituted “
£0.2248
”
and “
£0.1902
”
respectively; and
(b)
subsection (2A) (special rate of duty on petrol below 4 star) shall cease to have effect.
(2)
In section 11(1) of that Act, for “£0.0077”
(rebate on fuel oil) and “£0.0110”
(rebate on gas oil) there shall be substituted “
£0.0083
”
and “
£0.0118
”
respectively.
(3)
In section 13A(1) of that Act (rebate on unleaded petrol), for “£0.0272” there shall be substituted “
£0.0299
”
.
(4)
In section 14(1) of that Act (rebate on light oil for use as furnace fuel), for “£0.0077” there shall be substituted “
£0.0083
”
.
F1(5)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6)
Subsections (1) to (4) above shall be deemed to have come into force at 6 o’clock in the evening of 20th March 1990.