Part ICUSTOMS AND EXCISE, VALUE ADDED TAX AND CAR TAX
CHAPTER I CUSTOMS AND EXCISE
Rates of duty
I13 Hydrocarbon oil.
1
In section 6(1) of the M1Hydrocarbon Oil Duties Act 1979, for
“£0.2248”
(duty on light oil) and
“£0.1902”
(duty on heavy oil) there shall be substituted “
£0.2585
”
and “
£0.2187
”
respectively.
2
In section 11(1) of that Act, for
“£0.0083”
(rebate on fuel oil) and
“£0.0118”
(rebate on gas oil) there shall be substituted “
£0.0091
”
and “
£0.0129
”
respectively.
3
In section 13A(1) of that Act (rebate on unleaded petrol) for
“£0.0299” there shall be substituted “
£0.0344
”
.
4
In section 14(1) of that Act (rebate on light oil for use as furnace fuel) for
“£0.0083” there shall be substituted “
£0.0091
”
.
5
This section shall be deemed to have come into force at 6 o’clock in the evening of 19th March 1991.