Finance Act 2011, Section 20 is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)HODA 1979 is amended as follows.
(2)In section 6(1A) (main rates)—
(a)in paragraph (a) (unleaded petrol), for “£0.5795” substitute “ £0.6097 ”,
(b)in paragraph (aa) (aviation gasoline), for “£0.3770” substitute “ £0.3966 ”,
(c)in paragraph (b) (light oil other than unleaded petrol or aviation gasoline), for “£0.6767” substitute “ £0.7069 ”, and
(d)in paragraph (c) (heavy oil), for “£0.5795” substitute “ £0.6097 ”.
(3)In section 8(3) (road fuel gas)—
(a)in paragraph (a) (natural road fuel gas), for “£0.2470” substitute “ £0.2907 ”, and
(b)in paragraph (b) (other road fuel gas), for “£0.3161” substitute “ £0.3734 ”.
(4)In section 11(1) (rebate on heavy oil)—
(a)in paragraph (a) (fuel oil), for “£0.1070” substitute “ £0.1126 ”, and
(b)in paragraph (b) (gas oil), for “£0.1114” substitute “ £0.1172 ”.
(5)In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.1070” substitute “ £0.1126 ”.
(6)In section 14A(2) (rebate on certain biodiesel), for “£0.1114” substitute “ £0.1172 ”.
(7)The amendments made by this section come into force on 1 January 2012.
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