- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (31/07/1997)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 15/08/1997
Point in time view as at 31/07/1997. This version of this cross heading contains provisions that are not valid for this point in time.
There are currently no known outstanding effects for the Finance Act 1997, Cross Heading: Hydrocarbon oil duties.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
(1)In section 6(1) of the M1Hydrocarbon Oil Duties Act 1979, for “£0.3912” (duty on light oil) and “£0.3430” (duty on heavy oil) there shall be substituted “ £0.4168 ” and “ £0.3686 ”, respectively.
(2)In section 8(3) of that Act (duty on road fuel gas), for “£0.2817” there shall be substituted “ £0.2113 ”.
(3)In section 11(1) of that Act (rebate on heavy oil), for “£0.0181” (fuel oil) and “£0.0233” (gas oil) there shall be substituted “ £0.0194 ” and “ £0.0250 ”, respectively.
(4)In section 14(1) of that Act (rebate on light oil for use as furnace fuel), for “£0.0181” there shall be substituted “ £0.0194 ”.
(5)This section shall be deemed to have come into force at 6 o’clock in the evening of 26th November 1996.
Commencement Information
Marginal Citations
Yn ddilys o 15/08/1997
(1)In section 1 of the Hydrocarbon Oil Duties Act 1979 (definitions of oil)—
(a)in subsection (1), for “(2) to (4)” there shall be substituted “ (2) to (6) ”; and
(b)after subsection (4) there shall be inserted the following subsections—
“(5)“Gas oil” means heavy oil of which not more than 50 per cent. by volume distils at a temperature not exceeding 240° C and of which more than 50 per cent. by volume distils at a temperature not exceeding 340° C.
(6)“Ultra low sulphur diesel” means gas oil the sulphur content of which does not exceed 0.005 per cent. by weight or is nil.”
(2)In section 6 of that Act (excise duty on hydrocarbon oil), in subsection (1) (as amended by section 6 above), for the words from “the rate of £0.4168” to the end of the subsection there shall be substituted “ the rates specified in subsection (1A) below. ”
(3)After subsection (1) of that section there shall be inserted the following subsection—
“(1A)The rates at which the duty shall be charged are—
(a)£0.4168 a litre in the case of light oil;
(b)£0.3586 a litre in the case of ultra low sulphur diesel; and
(c)£0.3686 a litre in the case of heavy oil which is not ultra low sulphur diesel.”
(4)In subsection (3) of that section, for “that subsection” there shall be substituted “ subsection (1A) above ”.
(5)In section 11(1) of that Act (rebate on heavy oil)—
(a)in paragraph (b), after “gas oil” there shall be inserted “ which is not ultra low sulphur diesel ”;
(b)for the word “and” at the end of that paragraph there shall be substituted—
“(ba)in the case of ultra low sulphur diesel, of £0.0250 a litre less than the rate at which the duty is for the time being chargeable; and”; and
(c)in paragraph (c), for “other than fuel oil and” there shall be substituted “ which is neither fuel oil nor ”.
(6)In section 13AA(6) of that Act (rate for rebated gas oil), for “section 6(1) above in the case of heavy oil” there shall be substituted “ section 6(1A) above in the case of heavy oil which is not ultra low sulphur diesel, ”.
(7)In subsection (1) of section 24 of that Act (control of use of duty-free and rebated oil), after “section 9(1) or (4),” there shall be inserted “ section 11, ”.
(8)In section 27(1) of that Act (interpretation)—
(a)after the definition of “aviation gasoline” there shall be inserted the following definition—
““gas oil” has the meaning given by section 1(5) above;” and
(b)after the definition of “road vehicle” there shall be inserted the following definition—
““ultra low sulphur diesel” has the meaning given by section 1(6) above.”
(9)In Schedule 2A to that Act (mixing of heavy oil)—
(a)in paragraph 4(a), after “section 11(1)(b)” there shall be inserted “ or (ba) ”;
(b)in paragraph 6(b), after “section 11(1)(b)” there shall be inserted “ or (ba) ”;
(c)after paragraph 6 there shall be inserted—
A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing—
(a)ultra low sulphur diesel in respect of which a rebate has been allowed under section 11(1)(ba) of this Act; and
(b)gas oil in respect of which a rebate has been allowed under section 11(1)(b) of this Act.”;
(d)in paragraph 7 (complex mixtures of heavy oils), for the words from “if such a mixture” to the end of the paragraph there shall be substituted “ if the production of a mixture of two of the components of that mixture is a contravention of any of paragraphs 4 to 6A above. ”;
(e)in paragraph 8(4) (rate for light oil), for “section 6(1)” there shall be substituted “ section 6(1A) ”;
(f)in paragraph 9(2) (rate for heavy oil), for “in the case of heavy oil by section 6(1) of this Act” there shall be substituted “ by section 6(1A) of this Act in the case of heavy oil which is not ultra low sulphur diesel ”; and
(g)in paragraph 11 (interpretation), for “ “fuel oil” and “gas oil” have the same meanings ” there shall be substituted “ “fuel oil” has the same meaning ”.
(10)This section shall come into force on such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint.
Subordinate Legislation Made
P1S. 7(10) power fully exercised (6.8.1997): 15.8.1997 appointed by S.I. 1997/1960, art. 2
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
Y Ddeddf Gyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Rhestrau you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys