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Hydrocarbon Oil Duties Act 1979

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Hydrocarbon Oil Duties Act 1979, Section 13A is up to date with all changes known to be in force on or before 27 February 2025. 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

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[F113A Rebate on unleaded petrolU.K.

(1)On unleaded petrol, other than ultra low sulphur petrol [F2and sulphur-free 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 [F3£0.0601] a litre.

(2)Rebate is not allowed under this section in a case where a rebate is allowed under section 14 below.]

Textual Amendments

F1S. 13A substituted (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, s. 2(1)(5)

F2Words in s. 13A(1) inserted (1.9.2004) by Finance Act 2004 (c. 12), s. 7(7)(9)

F3Word in s. 13A(1) substituted (19.7.2006) by Finance Act 2006 (c. 25), s. 6(6)

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