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