http://www.legislation.gov.uk/ukpga/2008/9/section/16Finance Act 2008An 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 Database2024-06-11Expert Participation2024-05-24 Part 1 Charges, rates, allowances, reliefs <Abbreviation Expansion="Et cetera" xml:lang="la">etc</Abbreviation><Emphasis>Fuel duties</Emphasis>Fuel for aircraft and boats, heating oil and fuel for certain engines161In section 6(1A) of HODA 1979 (main rates)—aafter paragraph (a) insert—aa£0.3103 a litre in the case of aviation gasoline,, andbin paragraph (b), after “petrol” insert “ or aviation gasoline ”.2The amendments made by subsection (1) come into force on 1 November 2008.3Schedule 6 contains—ain Part 1, provision consequential on subsection (1) and provision about fuel used for private pleasure-flying or private pleasure craft, andbin Part 2, provision about certain heavy oil used for heating or as fuel for certain engines.
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9" NumberOfProvisions="1518" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictExtent="E+W+S+N.I." RestrictStartDate="2024-05-24">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/ukpga/2008/9/section/16</dc:identifier>
<dc:title>Finance Act 2008</dc:title>
<dc:description>An 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.</dc:description>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-06-11</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2024-05-24</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/2008/9/section/16/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/2008/9/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/2008/9" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/2008/9/introduction" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/2008/9/body" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/2008/9/schedules" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/2008/9/section/16/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/2008/9/section/16/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/2008/9/section/16/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/2008/9/section/16/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/2008/9/section/16/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/2008/9/section/16/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/2008/9/section/16/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/2008/9/contents" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2008/9/section/16/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2008/9/section/16/2008-07-21" title="2008-07-21"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/2008/9" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/2008/9/section/15" title="Provision; Section 15"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/2008/9/section/15" title="Provision; Section 15"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/2008/9/section/17" title="Provision; Section 17"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/2008/9/section/17" title="Provision; Section 17"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="2008"/>
<ukm:Number Value="9"/>
<ukm:EnactmentDate Date="2008-07-21"/>
<ukm:ISBN Value="9780105409083"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect AffectingEffectsExtent="E+W+S+N.I." AffectingYear="2011" AffectedNumber="9" AffectedClass="UnitedKingdomPublicGeneralAct" Comments="No amendment required - No amendment required - No amendment required - No amendment required - No amendment required" RequiresApplied="false" AffectingProvisions="art. 3 4" AffectingNumber="1043" URI="http://www.legislation.gov.uk/id/effect/key-85832d005429237e9b1f60b7b65a568e" AffectedProvisions="Blanket amendment" Row="978" AffectedYear="2008" EffectId="key-85832d005429237e9b1f60b7b65a568e" Modified="2024-01-31T08:57:48Z" AffectedExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/2008/9" AffectingURI="http://www.legislation.gov.uk/id/uksi/2011/1043" Type="words substituted" AffectingClass="UnitedKingdomStatutoryInstrument">
<ukm:AffectedTitle>Finance Act 2008</ukm:AffectedTitle>
<ukm:AffectedProvisions>Blanket amendment</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Treaty of Lisbon (Changes in Terminology) Order 2011</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="article-3" URI="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3">art. 3</ukm:Section>
<ukm:Section Ref="article-4" URI="http://www.legislation.gov.uk/id/uksi/2011/1043/article/4">4</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="article-3-2" URI="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3/2">art. 3(2)</ukm:Section>
<ukm:Section Ref="article-3-3" URI="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3/3">art. 3(3)</ukm:Section>
<ukm:Section Ref="article-4-2" URI="http://www.legislation.gov.uk/id/uksi/2011/1043/article/4/2">4(2)</ukm:Section>
<ukm:Section Ref="article-6-4" URI="http://www.legislation.gov.uk/id/uksi/2011/1043/article/6/4">6(4)</ukm:Section>
<ukm:Section Ref="article-6-5" URI="http://www.legislation.gov.uk/id/uksi/2011/1043/article/6/5">(5)</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="article-2" URI="http://www.legislation.gov.uk/id/uksi/2011/1043/article/2">art. 2</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2011-04-22" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedNumber="9" AffectingEffectsExtent="E+W+S+N.I." AffectingNumber="11" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2008/9" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2015/11" AffectedYear="2008" Modified="2024-01-31T08:57:48Z" AffectingYear="2015" AffectingProvisions="Sch. 20 para. 10(2)" RequiresApplied="true" AffectedClass="UnitedKingdomPublicGeneralAct" Row="870" AffectedProvisions="Sch. 41 para. 6(1A)" Type="inserted" URI="http://www.legislation.gov.uk/id/effect/key-3926d56b9e471e52a06b16107f63c9d0" AffectingClass="UnitedKingdomPublicGeneralAct" EffectId="key-3926d56b9e471e52a06b16107f63c9d0">
<ukm:AffectedTitle>Finance Act 2008</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-41" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/41">Sch. 41 </ukm:Section>
<ukm:Section Ref="schedule-41-paragraph-6-1A" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/41/paragraph/6/1A" FoundRef="schedule-41-paragraph-6">para. 6(1A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-20" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/20">Sch. 20 </ukm:Section>
<ukm:Section Ref="schedule-20-paragraph-10-2" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/20/paragraph/10/2">para. 10(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect EffectId="key-254d76663e8709c16f1bd8537923f0f7" AffectingYear="2015" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="2008" Modified="2024-01-31T08:57:48Z" AffectingProvisions="Sch. 20 para. 11(2)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2015/11" AffectedProvisions="Sch. 41 para. 6A(A1)(1)" AffectingEffectsExtent="E+W+S+N.I." RequiresApplied="true" AffectingNumber="11" Row="882" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2008/9" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedNumber="9" URI="http://www.legislation.gov.uk/id/effect/key-254d76663e8709c16f1bd8537923f0f7" Type="substituted for Sch. 41 para. 6A(1)">
<ukm:AffectedTitle>Finance Act 2008</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-41" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/41">Sch. 41 </ukm:Section>
<ukm:Section Ref="schedule-41-paragraph-6A-A1" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/41/paragraph/6A/A1" FoundRef="schedule-41-paragraph-6A">para. 6A(A1)</ukm:Section>
<ukm:Section Ref="schedule-41-paragraph-6A-1" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/41/paragraph/6A/1">(1)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-20" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/20">Sch. 20 </ukm:Section>
<ukm:Section Ref="schedule-20-paragraph-11-2" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/schedule/20/paragraph/11/2">para. 11(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2008-07-22" URI="http://www.legislation.gov.uk/ukpga/2008/9/pdfs/ukpga_20080009_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="1542"/>
<ukm:BodyParagraphs Value="201"/>
<ukm:ScheduleParagraphs Value="1341"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="37"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/body" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/body" NumberOfProvisions="201" RestrictStartDate="2024-04-06">
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/part/1" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/part/1" NumberOfProvisions="24" id="part-1" RestrictStartDate="2024-04-06">
<Number>
<Strong>Part 1</Strong>
</Number>
<Title>
Charges, rates, allowances, reliefs
<Abbreviation Expansion="Et cetera" xml:lang="la">etc</Abbreviation>
</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/part/1/crossheading/fuel-duties" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/part/1/crossheading/fuel-duties" NumberOfProvisions="4" id="part-1-crossheading-fuel-duties" RestrictStartDate="2024-04-06">
<Title>
<Emphasis>Fuel duties</Emphasis>
</Title>
<P1group RestrictStartDate="2008-07-21">
<Title>Fuel for aircraft and boats, heating oil and fuel for certain engines</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/section/16" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/16" id="section-16">
<Pnumber PuncAfter="">16</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/section/16/1" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/16/1" id="section-16-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
In section 6(1A) of
<Acronym Expansion="Hydrocarbon Oil Duties Act">HODA</Acronym>
1979 (main rates)—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/section/16/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/16/1/a" id="section-16-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>after paragraph (a) insert—</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<P3>
<Pnumber>aa</Pnumber>
<P3para>
<Text>£0.3103 a litre in the case of aviation gasoline,</Text>
</P3para>
</P3>
</BlockAmendment>
<AppendText>, and</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/section/16/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/16/1/b" id="section-16-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
in paragraph (b), after “petrol” insert
<InlineAmendment>“ or aviation gasoline ”</InlineAmendment>
.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/section/16/2" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/16/2" id="section-16-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The amendments made by subsection (1) come into force on 1 November 2008.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/section/16/3" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/16/3" id="section-16-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Schedule 6 contains—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/section/16/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/16/3/a" id="section-16-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in Part 1, provision consequential on subsection (1) and provision about fuel used for private pleasure-flying or private pleasure craft, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2008/9/section/16/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/16/3/b" id="section-16-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in Part 2, provision about certain heavy oil used for heating or as fuel for certain engines.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
</Legislation>