Part I Excise Duties
Hydrocarbon oil duties
7 Rates of duties and rebates.
1
In section 6(1A) of the M1Hydrocarbon Oil Duties Act 1979 (rates of duty on hydrocarbon oil)—
a
in paragraph (a) (light oil), for “£0.4510" there shall be substituted “
£0.4926
”
;
b
in paragraph (b) (ultra low sulphur diesel), for “£0.3928" there shall be substituted “
£0.4299
”
; and
c
in paragraph (c) (heavy oil that is not ultra low sulphur diesel), for “£0.4028" there shall be substituted “
£0.4499
”
.
2
In section 11(1) of that Act (rebate on heavy oil)—
a
in paragraph (a) (fuel oil), for “£0.0200" there shall be substituted “
£0.0218
”
; and
b
in each of paragraphs (b) and (ba) (gas oil which is not ultra low sulphur diesel and ultra low sulphur diesel), for “£0.0258" there shall be substituted “
£0.0282
”
.
3
In section 13A(1A) of that Act (rebate on unleaded petrol)—
a
in paragraph (a) (higher octane unleaded petrol), for “£0.0150" there shall be substituted “
£0.0050
”
; and
b
in paragraph (b) (other unleaded petrol), for “£0.0482" there shall be substituted “
£0.0527
”
.
4
In section 14(1) of that Act (rebate on light oil for use as furnace fuel), for “£0.0200" there shall be substituted “
£0.0218
”
.
5
This section shall be deemed to have come into force at 6 o’clock in the evening of 17th March 1998.