http://www.legislation.gov.uk/ukpga/2005/7/section/5Finance Act 2005An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-11-12Expert Participation2024-10-21 Part 1 Excise duties<Emphasis>Hydrocarbon oil <Abbreviation Expansion="Et cetera" xml:lang="la">etc</Abbreviation> duties</Emphasis>Rates of hydrocarbon oil duties <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation> from 1st September 200551HODA 1979 is amended as follows.2In subsection (1A) of section 6 (hydrocarbon oil: rates of duty)—ain paragraph (a) (ultra low sulphur petrol), for “£0.4710” substitute “ £0.4832 ”,bin paragraph (aa) (sulphur-free petrol), for “£0.4710” substitute “ £0.4832 ”,cin paragraph (b) (light oil other than ultra low sulphur petrol and sulphur-free petrol), for “£0.5620” substitute “ £0.5766 ”,din paragraph (c) (ultra low sulphur diesel), for “£0.4710” substitute “ £0.4832 ”,ein paragraph (ca) (sulphur-free diesel), for “£0.4710” substitute “ £0.4832 ”, andfin paragraph (d) (heavy oil other than ultra low sulphur diesel and sulphur-free diesel), for “£0.5327” substitute “ £0.5465 ”.3In section 6AA(3) (biodiesel), for “£0.2710” substitute “ £0.2832 ”.4In section 6AD(3) (bioethanol), for “£0.2710” substitute “ £0.2832 ”.5In section 8(3) (road fuel gas)—ain paragraph (a) (natural road fuel gas), for “£0.0900” substitute “ £0.1080 ”, andbin paragraph (b) (other road fuel gas), for “£0.0900” substitute “ £0.1270 ”.6In section 11(1) (rebate on heavy oil)—ain paragraph (a) (fuel oil), for “£0.0482” substitute “ £0.0604 ”,bin paragraph (b) (gas oil which is not ultra low sulphur diesel), for “£0.0522” substitute “ £0.0644 ”, andcin paragraph (ba) (ultra low sulphur diesel), for “£0.0522” substitute “ £0.0644 ”.7In section 13A(1) (rebate on unleaded petrol), for “£0.0601” substitute “ £0.0617 ”.8In section 14(1) (rebate on light oil for use as furnace oil), for “£0.0482” substitute “ £0.0604 ”.9This section comes into force on 1st September 2005.
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<Strong>Part 1</Strong>
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<Title>Excise duties</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/part/1/crossheading/hydrocarbon-oil-etc-duties" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/part/1/crossheading/hydrocarbon-oil-etc-duties" NumberOfProvisions="2" RestrictStartDate="2005-04-07" id="part-1-crossheading-hydrocarbon-oil-etc-duties">
<Title>
<Emphasis>
Hydrocarbon oil
<Abbreviation Expansion="Et cetera" xml:lang="la">etc</Abbreviation>
duties
</Emphasis>
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<P1group RestrictStartDate="2005-09-01">
<Title>
Rates of hydrocarbon oil duties
<Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>
from 1st September 2005
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/section/5" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5" id="section-5">
<Pnumber PuncAfter="">5</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/section/5/1" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/1" id="section-5-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
<Acronym Expansion="Hydrocarbon Oil Duties Act">HODA</Acronym>
1979 is amended as follows.
</Text>
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<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/section/5/2" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/2" id="section-5-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>In subsection (1A) of section 6 (hydrocarbon oil: rates of duty)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/section/5/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/2/a" id="section-5-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
in paragraph (a) (ultra low sulphur petrol), for “£0.4710” substitute
<InlineAmendment>“ £0.4832 ”</InlineAmendment>
,
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/section/5/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/2/b" id="section-5-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
in paragraph (aa) (sulphur-free petrol), for “£0.4710” substitute
<InlineAmendment>“ £0.4832 ”</InlineAmendment>
,
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/section/5/2/c" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/2/c" id="section-5-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>
in paragraph (b) (light oil other than ultra low sulphur petrol and sulphur-free petrol), for “£0.5620” substitute
<InlineAmendment>“ £0.5766 ”</InlineAmendment>
,
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/section/5/2/d" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/2/d" id="section-5-2-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>
in paragraph (c) (ultra low sulphur diesel), for “£0.4710” substitute
<InlineAmendment>“ £0.4832 ”</InlineAmendment>
,
</Text>
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</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/section/5/2/e" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/2/e" id="section-5-2-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>
in paragraph (ca) (sulphur-free diesel), for “£0.4710” substitute
<InlineAmendment>“ £0.4832 ”</InlineAmendment>
, and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/section/5/2/f" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/2/f" id="section-5-2-f">
<Pnumber>f</Pnumber>
<P3para>
<Text>
in paragraph (d) (heavy oil other than ultra low sulphur diesel and sulphur-free diesel), for “£0.5327” substitute
<InlineAmendment>“ £0.5465 ”</InlineAmendment>
.
</Text>
</P3para>
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<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/section/5/3" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/3" id="section-5-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
In section 6AA(3) (biodiesel), for “£0.2710” substitute
<InlineAmendment>“ £0.2832 ”</InlineAmendment>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/section/5/4" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/4" id="section-5-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
In section 6AD(3) (bioethanol), for “£0.2710” substitute
<InlineAmendment>“ £0.2832 ”</InlineAmendment>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/section/5/5" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/5" id="section-5-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>In section 8(3) (road fuel gas)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/section/5/5/a" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/5/a" id="section-5-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
in paragraph (a) (natural road fuel gas), for “£0.0900” substitute
<InlineAmendment>“ £0.1080 ”</InlineAmendment>
, and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/section/5/5/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/5/b" id="section-5-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
in paragraph (b) (other road fuel gas), for “£0.0900” substitute
<InlineAmendment>“ £0.1270 ”</InlineAmendment>
.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/section/5/6" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/6" id="section-5-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>In section 11(1) (rebate on heavy oil)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/section/5/6/a" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/6/a" id="section-5-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
in paragraph (a) (fuel oil), for “£0.0482” substitute
<InlineAmendment>“ £0.0604 ”</InlineAmendment>
,
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/section/5/6/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/6/b" id="section-5-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
in paragraph (b) (gas oil which is not ultra low sulphur diesel), for “£0.0522” substitute
<InlineAmendment>“ £0.0644 ”</InlineAmendment>
, and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/section/5/6/c" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/6/c" id="section-5-6-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>
in paragraph (ba) (ultra low sulphur diesel), for “£0.0522” substitute
<InlineAmendment>“ £0.0644 ”</InlineAmendment>
.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/section/5/7" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/7" id="section-5-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>
In section 13A(1) (rebate on unleaded petrol), for “£0.0601” substitute
<InlineAmendment>“ £0.0617 ”</InlineAmendment>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/section/5/8" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/8" id="section-5-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>
In section 14(1) (rebate on light oil for use as furnace oil), for “£0.0482” substitute
<InlineAmendment>“ £0.0604 ”</InlineAmendment>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/7/section/5/9" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/5/9" id="section-5-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>This section comes into force on 1st September 2005.</Text>
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