Finance Act 2002 (c. 23)

SCHEDULES

SCHEDULE 3 U.K. Hydrocarbon oil duties: rebated heavy oil etc

Part 2 U.K. Minor amendments relating to rebates

5 U.K. The Hydrocarbon Oil Duties Act 1979 is amended as follows.

6 U.K. In section 12(1) (no rebate allowed on heavy oil intended for use in a road vehicle), after “no rebate" insert “ under section 11 above ”.

7 U.K. In section 12(2) (oil not to be used in road vehicles if rebate has been allowed under section 11(1) or 13AA(1)), for “section 11(1)" substitute “ section 11 ”.

8 U.K. In section 24(2) (regulations made for the purposes of section 12 or 13AA), for “under subsection (2) of that section" substitute “ under subsection (2) of section 12, or subsection (3) of section 13AA, ”.

9 U.K. In section 27(1) (interpretation), in the definition of “rebate", after “section 11," insert “ 13AA, ”.