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Finance Act 2005

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Point in time view as at 10/07/2008.

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There are currently no known outstanding effects for the Finance Act 2005, Section 5. Help about Changes to Legislation

5Rates of hydrocarbon oil duties etc. from 1st September 2005U.K.

(1)HODA 1979 is amended as follows.

(2)In subsection (1A) of section 6 (hydrocarbon oil: rates of duty)—

(a)in paragraph (a) (ultra low sulphur petrol), for “£0.4710” substitute “ £0.4832 ”,

(b)in paragraph (aa) (sulphur-free petrol), for “£0.4710” substitute “ £0.4832 ”,

(c)in paragraph (b) (light oil other than ultra low sulphur petrol and sulphur-free petrol), for “£0.5620” substitute “ £0.5766 ”,

(d)in paragraph (c) (ultra low sulphur diesel), for “£0.4710” substitute “ £0.4832 ”,

(e)in paragraph (ca) (sulphur-free diesel), for “£0.4710” substitute “ £0.4832 ”, and

(f)in paragraph (d) (heavy oil other than ultra low sulphur diesel and sulphur-free diesel), for “£0.5327” substitute “ £0.5465 ”.

(3)In section 6AA(3) (biodiesel), for “£0.2710” substitute “ £0.2832 ”.

(4)In section 6AD(3) (bioethanol), for “£0.2710” substitute “ £0.2832 ”.

(5)In section 8(3) (road fuel gas)—

(a)in paragraph (a) (natural road fuel gas), for “£0.0900” substitute “ £0.1080 ”, and

(b)in paragraph (b) (other road fuel gas), for “£0.0900” substitute “ £0.1270 ”.

(6)In section 11(1) (rebate on heavy oil)—

(a)in paragraph (a) (fuel oil), for “£0.0482” substitute “ £0.0604 ”,

(b)in paragraph (b) (gas oil which is not ultra low sulphur diesel), for “£0.0522” substitute “ £0.0644 ”, and

(c)in paragraph (ba) (ultra low sulphur diesel), for “£0.0522” substitute “ £0.0644 ”.

(7)In section 13A(1) (rebate on unleaded petrol), for “£0.0601” substitute “ £0.0617 ”.

(8)In section 14(1) (rebate on light oil for use as furnace oil), for “£0.0482” substitute “ £0.0604 ”.

(9)This section comes into force on 1st September 2005.

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