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Finance Act 2008

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Changes to legislation:

Finance Act 2008, Cross Heading: Aviation gasoline is up to date with all changes known to be in force on or before 27 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Aviation gasolineU.K.

1U.K.HODA 1979 is amended as follows.

2U.K.In section 1 (hydrocarbon oil), after subsection (3C) insert—

(3D)Aviation gasoline” means light oil which—

(a)is specially produced as fuel for aircraft,

(b)at 37.8oC, has a Reid Vapour Pressure of not less than 38kPa and not more than 49kPa, and

(c)is delivered for use solely as fuel for aircraft.

3U.K.In section 2A(1) (power to amend definitions), before paragraph (a) insert—

(za)aviation gasoline;.

4(1)Section 6 (hydrocarbon oil: rates of duty) is amended as follows.U.K.

(2)In subsection (1), for the words from the beginning to “below, there” substitute “ There ”.

(3)Omit subsections (3) and (4).

5U.K.In section 24(1) (control of use of duty-free and rebated oil), omit “section 6(3),”.

6U.K.In section 27(1) (interpretation), in the definition of “aviation gasoline”, for “section 6(4) above” substitute “ section 1(3D) ”.

7U.K.In Schedule 3 (regulations under section 21), omit paragraph 10A.

8U.K.In consequence of the amendments made by paragraphs 2 to 7, omit—

(a)in FA 1982, section 4(2), (3) and (7),

(b)in FA 1990, section 3(5), and

(c)in FA 1998, section 6(1)(a).

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