PART 4Excise duties and other taxes
Fuel
179Fuel duties: rates of duty and rebates from 1 April 2013
1
HODA 1979 is amended as follows.
2
In section 6(1A) (main rates)—
a
in paragraph (a) (unleaded petrol), for “£0.6097” substitute “
£0.5795
”
,
b
in paragraph (aa) (aviation gasoline), for “£0.3966” substitute “
£0.3770
”
,
c
in paragraph (b) (light oil other than unleaded petrol or aviation gasoline), for “£0.7069” substitute “
£0.6767
”
, and
d
in paragraph (c) (heavy oil), for “£0.6097” substitute “
£0.5795
”
.
3
In section 8(3) (road fuel gas)—
a
in paragraph (a) (natural road fuel gas), for “£0.2907” substitute “
£0.2470
”
, and
b
in paragraph (b) (other road fuel gas), for “£0.3734” substitute “
£0.3161
”
.
4
In section 11(1) (rebate on heavy oil)—
a
in paragraph (a) (fuel oil), for “£0.1126” substitute “
£0.1070
”
, and
b
in paragraph (b) (gas oil), for “£0.1172” substitute “
£0.1114
”
.
5
In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.1126” substitute “
£0.1070
”
.
6
In section 14A(2) (rebate on certain biodiesel), for “£0.1172” substitute “
£0.1114
”
.
7
The following instruments are revoked—
a
Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc) Order 2012 (S.I. 2012/3055), and
b
Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2012 (S.I. 2012/3056).
8
The amendments and revocations made by this section are treated as having come into force on 1 April 2013.