Part 1Charges, rates, allowances, reliefs etc
Fuel duties
16Fuel for aircraft and boats, heating oil and fuel for certain engines
1
In section 6(1A) of HODA 1979 (main rates)—
a
after paragraph (a) insert—
aa
£0.3103 a litre in the case of aviation gasoline,
b
in paragraph (b), after “petrol” insert “
or aviation gasoline
”
.
2
The amendments made by subsection (1) come into force on 1 November 2008.
3
Schedule 6 contains—
a
in Part 1, provision consequential on subsection (1) and provision about fuel used for private pleasure-flying or private pleasure craft, and
b
in Part 2, provision about certain heavy oil used for heating or as fuel for certain engines.