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Legislation
Finance Act 1999

Crossheading Hydrocarbon oil duties

  • Section 2 Rates of duty and rebate on hydrocarbon oil.
  • Section 3 Increased rebate on higher octane unleaded petrol.
  • Section 4 Drawback of duty on exportation.
  1. Hydrocarbon oil duties
  2. Drawback of duty on exportation.

Section 4 | Drawback of duty on exportation.

From legislation.gov.uk

(1)In section 15(1) of the Hydrocarbon Oil Duties Act 1979 (drawback of duty on exportation, shipment as stores or warehousing of hydrocarbon oil and related articles), the word “exportation,” shall be omitted.

(2)This section has effect in relation to any exportation on or after the day on which this Act is passed.

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