Part 1Excise duties

Hydrocarbon oil etc duties

5Rates

(1)In section 6 of the Hydrocarbon Oil Duties Act 1979 (c. 5) (hydrocarbon oil: rates of duty)—

(a)in subsection (1A)(a) (ultra low sulphur petrol) for “£0.4710” substitute “£0.4902”,

(b)in subsection (1A)(b) (other light oil) for “£0.5620” substitute “£0.5790”,

(c)in subsection (1A)(c) (ultra low sulphur diesel) for “£0.4710” substitute “£0.4902”, and

(d)in subsection (1A)(d) (other heavy oil) for “£0.5327” substitute “£0.5487”.

(2)In section 6AA(3) of that Act (biodiesel: rate of duty) for “£0.2710” substitute “£0.2852”.

(3)In section 11(1) of that Act (rebate on heavy oil)—

(a)in paragraph (a) (fuel oil) for “£0.0382” substitute “£0.0624”,

(b)in paragraph (b) (gas oil: general) for “£0.0422” substitute “£0.0664”, and

(c)in paragraph (ba) (ultra low sulphur diesel) for “£0.0422” substitute “£0.0664”.

(4)In section 13A(1) of that Act (rebate on unleaded petrol) for “£0.0601” substitute “£0.0620”.

(5)In section 14(1) of that Act (rebate on light oil for use as furnace fuel) for “£0.0382” substitute “£0.0624”.

(6)This section shall come into force on 1st September 2004.