Finance Act 2008 (c. 9)

Part 1 U.K. Charges, rates, allowances, reliefs etc

Fuel duties U.K.

16 Fuel for aircraft and boats, heating oil and fuel for certain engines U.K.

(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,”, and

(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.