Finance Act 2009

15Rates and rebates from Spring 2009U.K.

This adran has no associated Nodiadau Esboniadol

(1)HODA 1979 is amended as follows.

(2)In section 6(1A) (main rates)—

(a)in paragraph (a) (unleaded petrol), for “£0.5235” substitute “ £0.5419 ”,

(b)in paragraph (aa) (aviation gasoline), for “£0.3103” substitute “ £0.3334 ”,

(c)in paragraph (b) (light oil other than unleaded petrol or aviation gasoline), for “£0.6207” substitute “ £0.6391 ”, and

(d)in paragraph (c) (heavy oil), for “£0.5235” substitute “ £0.5419 ”.

(3)In section 6AA(3) (rate of duty on biodiesel), for “£0.3235” substitute “ £0.3419 ”.

(4)In section 6AD(3) (rate of duty on bioethanol), for “£0.3235” substitute “ £0.3419 ”.

(5)In section 8(3) (road fuel gas)—

(a)in paragraph (a) (natural road fuel gas), for “£0.1660” substitute “ £0.1926 ”, and

(b)in paragraph (b) (other road fuel gas), for “£0.2077” substitute “ £0.2482 ”.

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

(a)in paragraph (a) (fuel oil), for “£0.0966” substitute “ £0.1 ”, and

(b)in paragraph (b) (gas oil), for “£0.1007” substitute “ £0.1042 ”.

(7)In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.0966” substitute “ £0.1 ”.

(8)In section 14A(2) (rebate on certain biodiesel), for “£0.1007” substitute “ £0.1042 ”.

(9)The amendments made by subsection (2)(b) and (c) are treated as having come into force on 1 May 2009.

(10)The other amendments made by this section are treated as having come into force on 1 April 2009.