Section 4 | Rates of duty and rebate on hydrocarbon oil.

(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 “£0.5288" substitute “ £0.5468 ”;

(b)in paragraph (b) (ultra low sulphur diesel), for “£0.4721" substitute “ £0.4882 ”; and

(c)in paragraph (c) (heavy oil which is not ultra low sulphur diesel), for “£0.5021" substitute “ £0.5182 ”.

(2)In section 11(1) of that Act (rebate on heavy oil)—

(a)in paragraph (a) (fuel oil), for “£0.0265" substitute “ £0.0274 ”; and

(b)in each of paragraphs (b) and (ba) (gas oil which is not ultra low sulphur diesel and ultra low sulphur diesel), for “£0.0303" substitute “ £0.0313 ”.

(3)In section 13A(1A) of that Act (rebate on unleaded petrol)—

(a)in paragraph (a) (higher octane unleaded petrol), for “£0.0367" substitute “ £0.0379 ”; and

(b)in paragraph (b) (other unleaded petrol), for “£0.0567" substitute “ £0.0586 ”.

(4)In section 14(1) of that Act (rebate on light oil for use as furnace fuel), for “£0.0265" substitute “ £0.0274 ”.

(5)This section shall be deemed to have come into force at 6 o’clock in the evening of 21st March 2000.