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Finance Act 2002
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Part 2U.K.Minor amendments relating to rebates
5U.K.The Hydrocarbon Oil Duties Act 1979 is amended as follows.
6U.K.In section 12(1) (no rebate allowed on heavy oil intended for use in a road vehicle), after “no rebate" insert “ under section 11 above ”.
7U.K.In section 12(2) (oil not to be used in road vehicles if rebate has been allowed under section 11(1) or 13AA(1)), for “section 11(1)" substitute “ section 11 ”.
8U.K.In section 24(2) (regulations made for the purposes of section 12 or 13AA), for “under subsection (2) of that section" substitute “ under subsection (2) of section 12, or subsection (3) of section 13AA, ”.
9U.K.In section 27(1) (interpretation), in the definition of “rebate", after “section 11," insert “ 13AA, ”.
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