Part 1 Customs and Excise and Value Added Tax
Chapter I Customs and Excise
Duties of excise
1 Unleaded petrol.
1
After section 13 of the M1Hydrocarbon Oil Duties Act 1979 there shall be inserted the following section—
13A Rebate on unleaded petrol.
1
On unleaded petrol charged with the excise duty on hydrocarbon oil and delivered for home use there shall be allowed at the time of delivery a rebate of duty at the rate of £0.0096 a litre.
2
For the purposes of this section petrol is “unleaded” if it contains not more than 0.013 grams of lead per litre of petrol or, if the petrol is delivered for home use before 1st April 1990, not more than 0.020 grams of lead per litre of petrol.
3
Rebate shall not be allowed under this section in any case where it is allowed under section 14 below.
F12
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F23
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4
This section shall be deemed to have come into force at 6 o’clock in the evening of 17th March 1987.