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Legislation
Finance Act 1994

Crossheading Rates of duty

  • Section 1 Wine, made-wine and cider.
  • Section 2 Tobacco products.
  • Section 3 Hydrocarbon oil.
  • Section 4 Customs and Excise
  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 “£0.3058” (duty on light oil) and “£0.2514” (duty on heavy oil) there shall be substituted “ £0.3314 ” and “ £0.2770 ” respectively.

(2)In section 11(1) of that Act (rebate on heavy oil) for “£0.0105” (fuel oil) and “£0.0149” (gas oil) there shall be substituted “ £0.0116 ” and “ £0.0164 ” respectively.

(3)In section 14(1) of that Act (rebate on light oil for use as furnace fuel) for “£0.0105” there shall be substituted “ £0.0116 ”.

(4)This section shall be deemed to have come into force at 6 o’clock in the evening of 30th November 1993.

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