http://www.legislation.gov.uk/ukpga/2000/17/section/5/2000-03-21Finance Act 2000An 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.texttext/xmlenStatute Law Database2026-04-162000-03-21 Part I Excise duties Hydrocarbon oil duties Ultra low sulphur petrol.51In section 1 of the Hydrocarbon Oil Duties Act 1979 (definitions of oil), after subsection (3) insert—3A“Ultra low sulphur petrol” means unleaded petrol (other than higher octane unleaded petrol)—athe sulphur content of which does not exceed 0.005 per cent. by weight or is nil, andbthe aromatics content of which does not exceed 35 per cent. by volume.3B“Unleaded petrol” means petrol that contains not more than 0.013 grams of lead per litre of petrol; and petrol is “leaded petrol” if it is not unleaded.3C“Higher octane unleaded petrol” means unleaded petrol—awhose research octane number is not less than 96 and whose motor octane number is not less than 86; orbwhich is delivered for home use as petrol that satisfies the condition in paragraph (a) above; orcwhich is delivered for home use as petrol that is suitable to be used as fuel for engines for which leaded petrol is suitable by virtue of being leaded; ordwhich is delivered for home use under such a description, or in such a manner, as tends, in the circumstances, to suggest that it is—ipetrol satisfying the condition in paragraph (a) above, oriipetrol that is suitable to be used as fuel for engines for which leaded petrol is suitable by virtue of being leaded..2In section 2 of that Act (provisions supplementary to section 1), after subsection (1) insert—1ASubsection (1) above applies, in particular, to the method of testing unleaded petrol for ascertaining its research octane number or motor octane number..3In section 6 of that Act (excise duty on hydrocarbon oil), for subsection (1A) (rates of duty) substitute—1AThe rates at which the duty shall be charged are—a£0.4782 a litre in the case of ultra low sulphur petrol;b£0.5468 a litre in the case of light oil other than ultra low sulphur petrol;c£0.4882 a litre in the case of ultra low sulphur diesel; andd£0.5182 a litre in the case of heavy oil other than ultra low sulphur diesel..4In section 13A of that Act (rebate on unleaded petrol)—ain subsection (1) after “unleaded petrol" insert “ , other than ultra low sulphur petrol, ”; andbomit subsections (1B), (1C) and (2).Any directions given under subsection (1C) and in force immediately before the commencement of this section shall have effect as if given under section 2(1) of that Act.5In section 27(1) of that Act (interpretation), at the appropriate places insert—“ultra low sulphur petrol” has the meaning given by section 1(3A) above;;“unleaded petrol” and “leaded petrol” have the meaning given by section 1(3B) above.; and“higher octane unleaded petrol” has the meaning given by section 1(3C) above;.6This section shall come into force on such day as the Commissioners of Customs and Excise may appoint by order made by statutory instrument.1979 c. 5. S. 5(6) power exercised (29.9.2000): 1.10.2000 appointed by S.I. 2000/2674, art. 2