Finance Act 2012 (c. 14)

PART 6 U.K. Excise duties

Hydrocarbon oil etc duties U.K.

188 Rates of duty and rebates from 1 August 2012 to 31 December 2012 U.K.

In relation to products charged with duty under HODA 1979 on or after 1 August 2012 but before 1 January 2013, that Act has effect as if the amendments made by section 20 of FA 2011 had never been made.

F1 189 Rebated fuel: private pleasure craft U.K.

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Textual Amendments

F1 S. 189 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 9 para. 6(5) (with savings and transitional provisions in 2020 c. 26, Sch. 2 para. 7(7)-(9); S.I. 2020/1642, reg. 4(c)