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Hydrocarbon Oil Duties Act 1979

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This is the original version (as it was originally enacted).

11Rebate on heavy oil

(1)Subject to sections 12 and 13 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—

(a)in the case of kerosene other than aviation turbine fuel, of £0.0022 a litre less than the rate at which the duty is for the time being chargeable ;

(b)in the case of aviation turbine fuel, and heavy oil other than kerosene, of £0.0055 a litre less than the rate at which the duty is for the time being chargeable.

(2)In this section—

(a)" aviation turbine fuel" means kerosene which is intended to be used as fuel for aircraft engines and is allowed to be delivered for that purpose without being marked in accordance with the regulations made for the purposes of this section ;

(b)" kerosene " means heavy oil of which more than 50 per cent. by volume distils at a temperature not exceeding 240°C.

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