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Finance Act 1998
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153Reduction and abolition of gas levy
(1)The rate of gas levy for the year 1997-98 shall be deemed to have been three pence per therm.
(2)Gas levy shall not be payable for the year 1998-99 or any subsequent year.
(3)Section 3 of the [1981 c. 3.] Gas Levy Act 1981 shall be deemed never to have required any person to deliver a return for the chargeable period ending with 30th June 1998.
(4)Any repayment of gas levy falling to be made to any person by virtue of subsection (1) above shall be made by the Secretary of State out of the Consolidated Fund and shall carry interest at the prescribed rate from the end of July 1998 until payment.
(5)In subsection (4) above “the prescribed rate” means the rate at which repayments of gas levy for the year 1997-98 carry interest if repaid under section 3(5) of the [1981 c. 3.] Gas Levy Act 1981.
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