Finance Act 2006

7 Rates from 1st September 2006

(1) HODA 1979 is amended as follows.

(2) In section 6(1A) (hydrocarbon oil: rates of duty)—

(a) in paragraph (a) (ultra low sulphur petrol) for “£0.4710” substitute “£0.4835”,

(b) in paragraph (aa) (sulphur-free petrol) for “£0.4710” substitute “£0.4835”,

(c) in paragraph (b) (light oil other than ultra low sulphur petrol and sulphur-free petrol) for “£0.5620” substitute “£0.5768”,

(d) in paragraph (c) (ultra low sulphur diesel) for “£0.4710” substitute “£0.4835”,

(e) in paragraph (ca) (sulphur-free diesel) for “£0.4710” substitute “£0.4835 and

(f) in paragraph (d) (heavy oil other than ultra low sulphur diesel and sulphur-free diesel) for “£0.5327” substitute “£0.5468”.

(3) In section 6AA(3) (biodiesel) for “£0.2710” substitute “£0.2835”.

(4) In section 6AD(3) (bioethanol) for “£0.2710” substitute “£0.2835”.

(5) In section 8(3) (road fuel gas)—

(a) in paragraph (a) for “£0.0900” substitute “£0.1081”, and

(b) in paragraph (b) for “£0.0900” substitute “£0.1221”.

(6) In section 11(1) (rebate on heavy oil)—

(a) in paragraph (a) for “£0.0604” substitute“£0.0729”,

(b) in paragraph (b) for “£0.0644” substitute “£0.0769”, and

(c) in paragraph (ba) for “£0.0644” substitute “£0.0769”.

(7) In section 13A(1) (rebate on unleaded petrol) for “£0.0601”substitute “£0.0617”.

(8) In section 14(1) (rebate on light oil for use as furnace oil) for “£0.0604” substitute “£0.0729”.

(9) This section comes into force on 1st September 2006.