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Finance Act 2008

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Point in time view as at 21/07/2008.

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Finance Act 2008, Section 16 is up to date with all changes known to be in force on or before 10 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

16Fuel for aircraft and boats, heating oil and fuel for certain enginesU.K.

(1)In section 6(1A) of HODA 1979 (main rates)—

(a)after paragraph (a) insert—

(aa)£0.3103 a litre in the case of aviation gasoline,, and

(b)in paragraph (b), after “petrol” insert “ or aviation gasoline ”.

(2)The amendments made by subsection (1) come into force on 1 November 2008.

(3)Schedule 6 contains—

(a)in Part 1, provision consequential on subsection (1) and provision about fuel used for private pleasure-flying or private pleasure craft, and

(b)in Part 2, provision about certain heavy oil used for heating or as fuel for certain engines.

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