Hydrocarbon Oil Duties Act 1979 (c. 5)

Rebate of duty U.K.

[F1 13A Rebate on unleaded petrol U.K.

(1) On unleaded petrol, other than ultra low sulphur petrol [F2 and sulphur-free petrol] , charged with the excise duty on hydrocarbon oil and delivered for home use there shall be allowed at the time of delivery a rebate of duty at the rate of [F3 £0.0617] a litre.

(2) Rebate is not allowed under this section in a case where a rebate is allowed under section 14 below.]

Textual Amendments

F1 S. 13A substituted (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, s. 2(1)(5)

F2 Words in s. 13A(1) inserted (1.9.2004) by Finance Act 2004 (c. 12), s. 7(7)(9)

F3 Word in s. 13A(1) substituted (1.9.2005) by Finance Act 2005 (c. 7), s. 5(7)(9)