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Finance Act 2013

Details of the Section

2.Subsection (2) substitutes new rates of duty in section 6(1A) of HODA for unleaded petrol, aviation gasoline, light oil other than unleaded petrol or aviation gasoline and heavy oil.

3.Subsection (3) substitutes new rates of duty in section 8(3) of HODA for road fuel gases.

4.Subsections (4) – (6) substitute new rebates in sections 11(1) (heavy oil), 14(1) (light oil) and 14A(2) (biodiesel) of HODA; this amends the effective rate of duty on fuel oil, gas oil, light oil for use as furnace fuel and biodiesel for off-road use.

5.Subsection (7) revokes secondary legislation that further negated the effect of increases in rates of duty in section 20 of the Finance Act 2011 from 1st January 2013.

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