http://www.legislation.gov.uk/ukpga/1998/36/section/8Finance 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 Finance Act 1998Sch. 18 Pt. 9CCorporation Tax Act 2009Sch. 1 para. 454(11) Sch. 3 Pt. 1Sch. 2 Pt. 1 2s. 1329(1)Finance Act 1998Sch. 18 Pt. 9C titleFinance Act 2006Sch. 3 para. 9 Part I81In section 1 of the Hydrocarbon Oil Duties Act 1979, for subsection (6) (meaning of “ultra low sulphur diesel") there shall be substituted the following subsection—6“Ultra low sulphur diesel” means gas oil—athe sulphur content of which does not exceed 0.005 per cent. by weight or is nil;bthe density of which does not exceed 835 kilograms per cubic metre at a temperature of 15° C; andcof which not less than 95 per cent. by volume distils at a temperature not exceeding 345° C.2This section shall be deemed to have come into force at 6 o’clock in the evening of 17th March 1998.1979 c. 5.