Part I Customs and Excise and Value Added Tax
chapter I Customs and Excise
Rates of duty
3 Hydrocarbon oil.
1
In section 6 of the M1Hydrocarbon Oil Duties Act 1979—
a
in subsection (1), for “£0.2044”
(duty on light oil) and “£0.1729”
(duty on heavy oil) there shall be substituted “
£0.2248
”
and “
£0.1902
”
respectively; and
b
subsection (2A) (special rate of duty on petrol below 4 star) shall cease to have effect.
2
In section 11(1) of that Act, for “£0.0077”
(rebate on fuel oil) and “£0.0110”
(rebate on gas oil) there shall be substituted “
£0.0083
”
and “
£0.0118
”
respectively.
3
In section 13A(1) of that Act (rebate on unleaded petrol), for “£0.0272” there shall be substituted “
£0.0299
”
.
4
In section 14(1) of that Act (rebate on light oil for use as furnace fuel), for “£0.0077” there shall be substituted “
£0.0083
”
.
5
In Part I of Schedule 3 to that Act, for paragraph 10A there shall be substituted—
10A
Amending the definition of “aviation gasoline” in subsection (4) of section 6 of this Act.
6
Subsections (1) to (4) above shall be deemed to have come into force at 6 o’clock in the evening of 20th March 1990.