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Legislation
Finance Act 1991

Crossheading Rates of duty

  • Section 1 Spirits, beer, wine, made-wine and cider.
  • Section 2 Tobacco products.
  • Section 3 Hydrocarbon oil.
  • Section 4 Vehicles excise duty.
  • Section 5 Pool betting duty.
  • Section 6 Gaming licence duty.
  1. Rates of duty
  2. Hydrocarbon oil.

Section 3 | Hydrocarbon oil.

From legislation.gov.uk

(1)In section 6(1) of the Hydrocarbon Oil Duties Act 1979, for “£0.2248” (duty on light oil) and “£0.1902” (duty on heavy oil) there shall be substituted “ £0.2585 ” and “ £0.2187 ” respectively.

(2)In section 11(1) of that Act, for “£0.0083” (rebate on fuel oil) and “£0.0118” (rebate on gas oil) there shall be substituted “ £0.0091 ” and “ £0.0129 ” respectively.

(3)In section 13A(1) of that Act (rebate on unleaded petrol) for “£0.0299” there shall be substituted “ £0.0344 ”.

(4)In section 14(1) of that Act (rebate on light oil for use as furnace fuel) for “£0.0083” there shall be substituted “ £0.0091 ”.

(5)This section shall be deemed to have come into force at 6 o’clock in the evening of 19th March 1991.

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