(1)In section 11(1) of the Hydrocarbon Oil Duties Act 1979 (rebate on heavy oil)—
(a)in paragraph (a) (fuel oil) for “£0.0274” substitute “£0.0382”,
(b)in paragraph (b) (gas oil: general) for “£0.0313” substitute “£0.0422”, and
(c)in paragraph (ba) (ultra low sulphur diesel) for “£0.0313” substitute “£0.0422”.
(2)In section 14(1) of that Act (furnace fuel) for “£0.0274” substitute “£0.0382”.
(3)This section shall be deemed to have come into force at 6 o'clock in the evening of 9th April 2003.