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Legislation
Finance Act 1997

Crossheading Hydrocarbon oil duties

  • Section 6 Rates of hydrocarbon oil duties and of rebates.
  • Section 7 Ultra low sulphur diesel.
  1. Hydrocarbon oil duties
  2. Rates of hydrocarbon oil duties and of rebates.

Section 6 | Rates of hydrocarbon oil duties and of rebates.

From legislation.gov.uk

(1)In section 6(1) of the Hydrocarbon Oil Duties Act 1979, for “£0.3912” (duty on light oil) and “£0.3430” (duty on heavy oil) there shall be substituted “ £0.4168 ” and “ £0.3686 ”, respectively.

(2)In section 8(3) of that Act (duty on road fuel gas), for “£0.2817” there shall be substituted “ £0.2113 ”.

(3)In section 11(1) of that Act (rebate on heavy oil), for “£0.0181” (fuel oil) and “£0.0233” (gas oil) there shall be substituted “ £0.0194 ” and “ £0.0250 ”, respectively.

(4)In section 14(1) of that Act (rebate on light oil for use as furnace fuel), for “£0.0181” there shall be substituted “ £0.0194 ”.

(5)This section shall be deemed to have come into force at 6 o’clock in the evening of 26th November 1996.

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