- Latest available (Revised)
- Point in Time (01/08/2012)
- Original (As enacted)
Point in time view as at 01/08/2012.
There are currently no known outstanding effects for the Finance Act 2004, Section 7.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
(1)For section 1(3A) and (3B) of the Hydrocarbon Oil Duties Act 1979 (descriptions of hydrocarbon oil: ultra low sulphur petrol and unleaded petrol) substitute—
“(3A)“Ultra low sulphur petrol” means unleaded petrol—
(a)the sulphur content of which does not exceed 0.005 per cent. by weight,
(b)the aromatics content of which does not exceed 35 per cent. by volume, and
(c)which is not sulphur-free petrol.
(3B)“Sulphur-free petrol” means unleaded petrol the sulphur content of which does not exceed 0.001 per cent. by weight (or is nil).
(3C)“Unleaded petrol” means petrol that contains not more than 0.013 grams of lead per litre of petrol; and petrol is “leaded petrol”if it is not unleaded petrol.”
(2)For section 1(6) of that Act (ultra low sulphur diesel) substitute—
“(6)“Ultra low sulphur diesel” means gas oil—
(a)the sulphur content of which does not exceed 0.005 per cent. by weight,
(b)the density of which does not exceed 835 kilograms per cubic metre at a temperature of 15°C,
(c)of which not less than 95 per cent. by volume distils at a temperature not exceeding 345°C, and
(d)which is not sulphur-free diesel.
(7)“Sulphur-free diesel” means gas oil the sulphur content of which does not exceed 0.001 per cent. by weight (or is nil).”
F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)For section 2A(1) of that Act (power to amend definitions) substitute—
“(1)The Treasury may by order made by statutory instrument amend the definition for the purposes of this Act of—
(a)sulphur-free diesel;
(b)sulphur-free petrol;
(c)ultra low sulphur diesel;
(d)ultra low sulphur petrol;
(e)unleaded petrol and leaded petrol.”
(5)In section 6(1A) of that Act (rates of duty)—
(a)after paragraph (a) insert—
“(aa)£0.4852 a litre in the case of sulphur-free petrol;”,
(b)in paragraph (b) after “other than ultra low sulphur petrol” insert “ and sulphur-free petrol ”,
(c)after paragraph (c) insert—
“(ca)£0.4852 a litre in the case of sulphur-free diesel;”, and
(d)in paragraph (d) after “other than ultra low sulphur diesel” insert “ and sulphur-free diesel ”.
(6)In section 13AA(6) of that Act (restrictions on use of rebated kerosene) after “which is not ultra low sulphur diesel” insert “ or sulphur-free diesel ”.
(7)In section 13A(1) of that Act (rebate on unleaded petrol) after “, other than ultra low sulphur petrol” insert “ and sulphur-free petrol ”.
(8)In section 27 of that Act (interpretation)—
(a)after the definition of “road vehicle” insert—
““sulphur-free diesel” has the meaning given by section 1(7) above;
“sulphur-free petrol” has the meaning given by section 1(3B) above;”, and
(b)in the definition of “unleaded petrol” and “leaded petrol” for “section 1(3B) above.” substitute “ section 1(3C) above. ”
(9)This section shall come into force on 1st September 2004.
Textual Amendments
F1S. 7(3) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 25(e)(i), 26(b)
Commencement Information
I1S. 7 in force at 1.9.2004, see s. 7(9)
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: