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Finance Act 2002

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This is the original version (as it was originally enacted).

Part 2Minor amendments relating to rebates

5The Hydrocarbon Oil Duties Act 1979 is amended as follows.

6In section 12(1) (no rebate allowed on heavy oil intended for use in a road vehicle), after “no rebate” insert “under section 11 above”.

7In 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”.

8In 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,”.

9In section 27(1) (interpretation), in the definition of “rebate”, after “section 11,” insert “13AA,”.

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