179Fuel duties: rates of duty and rebates from 1 April 2013U.K.
This section has no associated Explanatory Notes
(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.