(1)Subject to [F1subsections (2) F2... and (3)] below, there shall be charged on hydrocarbon oil—
(a)imported into the United Kingdom; or
(b)produced in the United Kingdom and delivered for home use from a refinery or from other premises used for the production of hydrocarbon oil or from any bonded storage for hydrocarbon oil, not being hydrocarbon oil chargeable with duty under paragraph (a) above, [F3a duty of excise at [F4the rates specified in subsection (1A) below.]]
[F5(1A)The rates are—
(a)[F6£0.5235] a litre in the case of unleaded petrol,
(b)[F7£0.6207] a litre in the case of light oil other than unleaded petrol, and
(c)[F8£0.5235] a litre in the case of heavy oil.]
(2)Where imported hydrocarbon oil is removed to a refinery, the duty chargeable under subsection (1) above shall, instead of being charged at the time of the importation of that oil, be charged on the delivery of any goods from the refinery for home use and shall be the same as that which would be payable on the importation of like goods.
F9(2A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F10(3)In the case of aviation gasoline, the duty of excise charged under subsection (1) above shall be at one half of the rate specified in [F11subsection [F12(1A)(b) above]].
(4)In this Act “aviation gasoline” means light oil which—
(a)is specially produced as fuel for aircraft; and
(b)is not normally used in road vehicles; and
(c)is delivered for use solely as fuel for aircraft.]
Textual Amendments
F1Words substituted by Finance Act 1982 (c. 39, SIF 40:1), s. 4(2)(a)
F2Words inserted by Finance Act 1989 (c. 26, SIF 40:1), s. 1(1)(a) and repealed by Finance Act 1990 (c. 29, SIF 40:1), s. 132, Sch. 19 Pt. I Note
F3Words substituted by virtue of Finance Act 1981 (c. 35, SIF 40:1), s. 4(1)(3)
F4Words in s. 6(1)(b) substituted (15.8.1997) by 1997 c. 16, s. 7(2); S.I. 1997/1960, art. 2
F5S. 6(1A) substituted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), s. 13(3)(12)
F6Word in s. 6(1A)(a) substituted (1.10.2008) by Finance Act 2008 (c. 9), s. 15(2)(a)(9)
F7Word in s. 6(1A)(b) substituted (1.10.2008) by Finance Act 2008 (c. 9), s. 15(2)(b)(9)
F8Word in s. 6(1A)(c) substituted (1.10.2008) by Finance Act 2008 (c. 9), s. 15(2)(c)(9)
F9S. 6(2A) inserted by Finance Act 1989 (c. 26, SIF 40:1), s. 1(1)(b) and repealed by Finance Act 1990 (c. 29, SIF 40:1), ss. 3(1)(b)(6), 132, Sch. 19 Pt. I Note
F10S. 6(3)(4) inserted by Finance Act 1982 (c. 39, SIF 40:1), s. 4(2)(b)
F11Words in s. 6(3) substituted (15.8.1997) by 1997 c. 16, s. 7(4); S.I. 1997/1960, art. 2
F12Words in s. 6(3) substituted (7.4.2005) by Finance Act 2005 (c. 7), s. 4(3)(12)
Modifications etc. (not altering text)
C1Words in s. 6(1) modified (retrospective to 6pm on 2.7.1997 until 14.8.1997) by 1997 c. 58, s. 11(1)(5)