(1)Subject to sections 12 [F113, 13AA and 13AB] below, where heavy oil charged with the excise duty on hydrocarbon oil is delivered for home use, there shall be allowed on the oil at the time of delivery a rebate of duty at a rate—
[F2(a)in the case of fuel oil, of [F3£0.0200]a litre less than the rate at which the duty is for the time being chargeable;
(b)in the case of gas oil [F4which is not ultra low sulphur diesel], of [F3£0.0258]a litre less than the rate at which the duty is for the time being chargeable;
[F5(ba)in the case of ultra low sulphur diesel, of £0.0250 a litre less than the rate at which the duty is for the time being chargeable; and]
(c)in the case of heavy oil [F6which is neither fuel oil nor] gas oil, equal to the rate at which the duty is for the time being chargeable.]
[F7(2)In this section—
“fuel oil” means heavy oil which contains in solution an amount of asphaltenes of not less than 0·5 per cent. or which contains less than 0·5 per cent. but not less than 0·1 per cent. of asphaltenes and has a closed flash point not exceeding 150°C; F8. . .
F8. . .]
Textual Amendments
F2S. 11(1)(a)(b)(c) substituted for paragraphs (a) and (b) by Finance Act 1986 (c.41, SIF 40:1), s. 2(3)(4)
F3Words in s. 11(1)(a)(b) substituted (retrospective to 6pm on 2.7.1997) by 1997 c. 58, s. 11(3)(5)
F4Words in s. 11(1)(b) inserted (15.8.1997) by 1997 c. 16, s. 7(5)(a); S.I. 1997/1960, art. 2
F5S. 11(1)(ba) substituted (15.8.1997) for the word “and” by 1997 c. 16, s. 7(5)(b); S.I. 1997/1960, art. 2
F6Words in s. 11(1)(c) substituted (15.8.1997) by 1997 c. 16, s. 7(5)(c); S.I. 1997/1960, art. 2
F7S. 11(2) substituted by Finance Act 1986 (c. 41, SIF 40:1), s. 2(3)(4)
“gas oil”
and the preceding “and” repealed (15.8.1997) by 1997 c. 16, ss. 7(10), 113, Sch. 18 Pt. I Note; S.I. 1997/1960, art. 2