Part I

Customs and Excise and Value Added Tax
chapter I

Customs and Excise

Rates of duty

Hydrocarbon oil.
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1
In section 6 of the Hydrocarbon 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 ”.
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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.
1979 c. 5.
S. 3(5) omitted (1.11.2008) by virtue of Finance Act 2008 (c. 9), Sch. 6 paras. 8(b), 21