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.