Section 6 | Rates of duty.

(1)In section 6(1) of the Hydrocarbon Oil Duties Act 1979 for “£0.3314” (duty on light oil) and “£0.2770” (duty on heavy oil) there shall be substituted “ £0.3526 ” and “ £0.3044 ” respectively.

(2)In section 8 of that Act (duty on road fuel gas) the following subsection shall be substituted for subsections (3) to (5)—

(3)The rate of the duty under this section shall be £0.3314 a kilogram.

(3)In section 11(1) of that Act (rebate on heavy oil) for “£0.0116” (fuel oil) and “£0.0164” (gas oil) there shall be substituted “ £0.0166 ” and “ £0.0214 ” respectively.

(4)In section 14(1) of that Act (rebate on light oil for use as furnace fuel) for “£0.0116” there shall be substituted “ £0.0166 ”.

(5)This section shall be deemed to have come into force at 6 o’clock in the evening of 29th November 1994.