SCHEDULES
SCHEDULE 3Hydrocarbon oil duties: rebated heavy oil etc
Part 2Minor amendments relating to rebates
5
The Hydrocarbon Oil Duties Act 1979 is amended as follows.
6
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
”
.
7
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
”
.
8
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,
”
.
9
In section 27(1) (interpretation), in the definition of “rebate", after “section 11," insert “
13AA,
”
.