Finance Act 2002

Part 2 Minor amendments relating to rebates

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

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