http://www.legislation.gov.uk/ukpga/1998/36/section/7Finance Act 1998An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1998-07-31texttext/xmlenStatute Law Database2026-04-22Expert Participation2026-03-18 Part I Excise Duties Hydrocarbon oil duties Rates of duties and rebates.71In section 6(1A) of the Hydrocarbon Oil Duties Act 1979 (rates of duty on hydrocarbon oil)—ain paragraph (a) (light oil), for “£0.4510" there shall be substituted “ £0.4926 ”;bin paragraph (b) (ultra low sulphur diesel), for “£0.3928" there shall be substituted “ £0.4299 ”; andcin paragraph (c) (heavy oil that is not ultra low sulphur diesel), for “£0.4028" there shall be substituted “ £0.4499 ”.2In section 11(1) of that Act (rebate on heavy oil)—ain paragraph (a) (fuel oil), for “£0.0200" there shall be substituted “ £0.0218 ”; andbin each of paragraphs (b) and (ba) (gas oil which is not ultra low sulphur diesel and ultra low sulphur diesel), for “£0.0258" there shall be substituted “ £0.0282 ”.3In section 13A(1A) of that Act (rebate on unleaded petrol)—ain paragraph (a) (higher octane unleaded petrol), for “£0.0150" there shall be substituted “ £0.0050 ”; andbin paragraph (b) (other unleaded petrol), for “£0.0482" there shall be substituted “ £0.0527 ”.4In section 14(1) of that Act (rebate on light oil for use as furnace fuel), for “£0.0200" there shall be substituted “ £0.0218 ”.5This section shall be deemed to have come into force at 6 o’clock in the evening of 17th March 1998.1979 c. 5.