Finance Act 2008

(1)HODA 1979 is amended as follows.

(2)In section 6(1A) (main rates)—

(a)in paragraph (a) (unleaded petrol), for “£0.5035” substitute “ £0.5235 ”,

(b)in paragraph (b) (light oil other than unleaded petrol), for “£0.6007” substitute “ £0.6207 ”, and

(c)in paragraph (c), (heavy oil), for “£0.5035” substitute “ £0.5235 ”.

(3)In section 6AA(3) (rate of duty on biodiesel), for “£0.3035” substitute “ £0.3235 ”.

(4)In section 6AD(3) (rate of duty on bioethanol), for “£0.3035” substitute “ £0.3235 ”.

(5)In section 8(3) (road fuel gas)—

(a)in paragraph (a) (natural road fuel gas), for “£0.1370” substitute “ £0.1660 ”, and

(b)in paragraph (b) (other road fuel gas), for “£0.1649” substitute “ £0.2077 ”.

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

(a)in paragraph (a) (fuel oil), for “£0.0929” substitute “ £0.0966 ”, and

(b)in paragraph (b) (gas oil), for “£0.0969” substitute “ £0.1007 ”.

(7)In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.0929” substitute “ £0.0966 ”.

(8)In section 14A(2) (rebate on certain biodiesel), for “£0.0969” substitute “ £0.1007 ”.

(9)The amendments made by this section come into force on 1 October 2008.

Modifications etc. (not altering text)