Finance Act 2011

19 Fuel duties: rates of duty and rebates from 23 March 2011 U.K.

(1) HODA 1979 is amended as follows.

(2) In section 6(1A) (main rates)—

(a) in paragraph (a) (unleaded petrol), for “£0.5895” substitute “ £0.5795 ”,

(b) in paragraph (aa) (aviation gasoline), for “£0.3835” substitute “ £0.3770 ”,

(c) in paragraph (b) (light oil other than unleaded petrol or aviation gasoline), for “£0.6867” substitute “ £0.6767 ”, and

(d) in paragraph (c) (heavy oil), for “£0.5895” substitute “ £0.5795 ”.

(3) In section 8(3) (road fuel gas)—

(a) in paragraph (a) (natural road fuel gas), for “£0.2615” substitute “ £0.2470 ”, and

(b) in paragraph (b) (other road fuel gas), for “£0.3304” substitute “ £0.3161 ”.

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

(a) in paragraph (a) (fuel oil), for “£0.1088” substitute “ £0.1070 ”, and

(b) in paragraph (b) (gas oil), for “£0.1133” substitute “ £0.1114 ”.

(5) In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.1088” substitute “ £0.1070 ”.

(6) In section 14A(2) (rebate on certain biodiesel), for “£0.1133” substitute “ £0.1114 ”.

(7) The amendments made by this section are treated as having come into force at 6 pm on 23 March 2011.