http://www.legislation.gov.uk/ukpga/2006/25/section/7Finance Act 2006An 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 Database2024-01-12Expert Participation2020-12-31Part 1Excise dutiesHydrocarbon oil duties
7Rates from 1st September 2006(1)

HODA 1979 is amended as follows.

(2)

In section 6(1A) (hydrocarbon oil: rates of duty)—

(a)

in paragraph (a) (ultra low sulphur petrol) for “£0.4710” substitute “ £0.4835 ”,

(b)

in paragraph (aa) (sulphur-free petrol) for “£0.4710” substitute “ £0.4835 ”,

(c)

in paragraph (b) (light oil other than ultra low sulphur petrol and sulphur-free petrol) for “£0.5620” substitute “ £0.5768 ”,

(d)

in paragraph (c) (ultra low sulphur diesel) for “£0.4710” substitute “ £0.4835 ”,

(e)

in paragraph (ca) (sulphur-free diesel) for “£0.4710” substitute “ £0.4835 ” and

(f)

in paragraph (d) (heavy oil other than ultra low sulphur diesel and sulphur-free diesel) for “£0.5327” substitute “ £0.5468 ”.

(3)

In section 6AA(3) (biodiesel) for “£0.2710” substitute “ £0.2835 ”.

(4)

In section 6AD(3) (bioethanol) for “£0.2710” substitute “ £0.2835 ”.

(5)

In section 8(3) (road fuel gas)—

(a)

in paragraph (a) for “£0.0900” substitute “ £0.1081 ”, and

(b)

in paragraph (b) for “£0.0900” substitute “ £0.1221 ”.

(6)

In section 11(1) (rebate on heavy oil)—

(a)

in paragraph (a) for “£0.0604” substitute “ £0.0729 ”,

(b)

in paragraph (b) for “£0.0644” substitute “ £0.0769 ”, and

(c)

in paragraph (ba) for “£0.0644” substitute “ £0.0769 ”.

(7)

In section 13A(1) (rebate on unleaded petrol) for “£0.0601”substitute “ £0.0617 ”.

(8)

In section 14(1) (rebate on light oil for use as furnace oil) for “£0.0604” substitute “ £0.0729 ”.

(9)

This section comes into force on 1st September 2006.

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<heading>Excise duties</heading>
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<heading>
<i>Hydrocarbon oil duties</i>
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<heading>Rates from 1st September 2006</heading>
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<abbr class="acronym" title="Hydrocarbon Oil Duties Act">HODA</abbr>
1979 is amended as follows.
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<p>In section 6(1A) (hydrocarbon oil: rates of duty)—</p>
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<num>(a)</num>
<content>
<p>
<mod>
in paragraph (a) (ultra low sulphur petrol) for “£0.4710” substitute
<quotedText>“ £0.4835 ”</quotedText>
,
</mod>
</p>
</content>
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<num>(b)</num>
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<mod>
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,
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in paragraph (b) (light oil other than ultra low sulphur petrol and sulphur-free petrol) for “£0.5620” substitute
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in paragraph (d) (heavy oil other than ultra low sulphur diesel and sulphur-free diesel) for “£0.5327” substitute
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<mod>
In section 6AD(3) (bioethanol) for “£0.2710” substitute
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.
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in paragraph (a) for “£0.0900” substitute
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In section 13A(1) (rebate on unleaded petrol) for “£0.0601”substitute
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In section 14(1) (rebate on light oil for use as furnace oil) for “£0.0604” substitute
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<p>This section comes into force on 1st September 2006.</p>
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