Part 1Excise duties
Hydrocarbon oil duties
5Rebates on hydrocarbon oil duties
1
In section 11(1) of the Hydrocarbon Oil Duties Act 1979 (rebate on heavy oil)—
a
in paragraph (a)
(fuel oil) for “£0.0274” substitute “
£0.0382
”
,
b
in paragraph (b)
(gas oil: general) for “£0.0313” substitute “
£0.0422
”
, and
c
in paragraph (ba)
(ultra low sulphur diesel) for “£0.0313” substitute “
£0.0422
”
.
2
In section 14(1) of that Act (furnace fuel) for “£0.0274” substitute “
£0.0382
”
.
3
This section shall be deemed to have come into force at 6 o'clock in the evening of 9th April 2003.