Part 1

EXCISE DUTIES

Hydrocarbon oil duties

Rates of duty on hydrocarbon oil
1
1
In section 6(1A) of the Hydrocarbon Oil Duties Act 1979 (c. 5) (rates of duty on hydrocarbon oil)—
a
in paragraph (a) (ultra-low sulphur petrol), for “£0.4782” substitute “ £0.4582 ”; and
b
in paragraph (c) (ultra-low sulphur diesel), for “£0.4882” substitute “ £0.4582 ”.
2
That subsection shall have effect until midnight on 14th June 2001 as if for paragraph (b) (other light oil) there were substituted—
ba
£0.5268 in the case of unleaded petrol other than ultra low sulphur petrol;
bb
£0.5468 in the case of light oil not within paragraph (a) or (ba) above;
.
After that, paragraph (b) shall have effect as it did before.
3
In section 8(3) of the Hydrocarbon Oil Duties Act 1979 (c. 5) (rate of duty on road fuel gas) for “£0.1500” substitute “ £0.0900 ”.
4
This section shall be deemed to have come into force at 6 o’clock in the evening of 7th March 2001.