Finance Act 2009

16Rates and rebates from September 2009U.K.

This section has no associated Explanatory Notes

(1)HODA 1979 is amended as follows.

(2)In section 6(1A) (main rates)—

(a)in paragraph (a) (unleaded petrol), for “£0.5419” substitute “ £0.5619 ”,

(b)in paragraph (aa) (aviation gasoline), for “£0.3334” substitute “ £0.3457 ”,

(c)in paragraph (b) (light oil other than unleaded petrol or aviation gasoline), for “£0.6391” substitute “ £0.6591 ”, and

(d)in paragraph (c) (heavy oil), for “£0.5419” substitute “ £0.5619 ”.

(3)In section 6AA(3) (rate of duty on biodiesel), for “£0.3419” substitute “ £0.3619 ”.

(4)In section 6AD(3) (rate of duty on bioethanol), for “£0.3419” substitute “ £0.3619 ”.

(5)In section 8(3) (road fuel gas)—

(a)in paragraph (a) (natural road fuel gas), for “£0.1926” substitute “ £0.2216 ”, and

(b)in paragraph (b) (other road fuel gas), for “£0.2482” substitute “ £0.2767 ”.

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

(a)in paragraph (a) (fuel oil), for “£0.1” substitute “ £0.1037 ”, and

(b)in paragraph (b) (gas oil), for “£0.1042” substitute “ £0.1080 ”.

(7)In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.1” substitute “ £0.1037 ”.

(8)In section 14A(2) (rebate on certain biodiesel), for “£0.1042” substitute “ £0.1080 ”.

(9)The amendments made by this section come into force on 1 September 2009.