Section 2 | Rates of duty and rebate on hydrocarbon oil.
From legislation.gov.uk
(1)In section 6(1A) of the Hydrocarbon Oil Duties Act 1979 (rates of duty on hydrocarbon oil)—
(a)in paragraph (a) (light oil), for “£0.4926” there shall be substituted “ £0.5288 ”;
(b)in paragraph (b) (ultra low sulphur diesel), for “£0.4299” there shall be substituted “ £0.4721 ”; and
(c)in paragraph (c) (heavy oil which is not ultra low sulphur diesel), for “£0.4499” there shall be substituted “ £0.5021 ”.
(2)In section 8(3) of that Act (road fuel gas), for “£0.2113” there shall be substituted “ £0.1500 ”.
(3)In section 11(1) of that Act (rebate on heavy oil)—
(a)in paragraph (a) (fuel oil), for “£0.0218” there shall be substituted “ £0.0265 ”; and
(b)in each of paragraphs (b) and (ba) (gas oil which is not ultra low sulphur diesel and ultra low sulphur diesel), for “£0.0282” there shall be substituted “ £0.0303 ”.
(4)In section 13A(1A) of that Act (rebate on unleaded petrol)—
(a)in paragraph (a) (higher octane unleaded petrol), for “£0.0050” there shall be substituted “ £0.0055 ”; and
(b)in paragraph (b) (other unleaded petrol), for “£0.0527” there shall be substituted “ £0.0567 ”.
(5)In section 14(1) of that Act (rebate on light oil for use as furnace fuel), for “£0.0218” there shall be substituted “ £0.0265 ”.
(6)This section shall be deemed to have come into force at 6 o’clock in the evening of 9th March 1999.