Point in time view as at 01/10/2010.
Hydrocarbon Oil Duties Act 1979, Section 13ZA is up to date with all changes known to be in force on or before 08 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)This section applies if, on the delivery of heavy oil (other than kerosene) upon which rebate at the rate mentioned in section 11(1)(c) would otherwise be allowed, it is intended to use the heavy oil—
(a)for heating, or
(b)as fuel for an engine.
(2)Rebate is to be allowed on the heavy oil at the rate mentioned in section 11(1)(a) (rather than at the rate mentioned in section 11(1)(c)).
(3)Nothing in this section applies in relation to heavy oil to which section 12(1) applies.]
Textual Amendments
F1Ss. 13ZA, 13ZB inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 28, 37
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