Section 5 | Rebates on hydrocarbon oil duties

(1)In section 11(1) of the Hydrocarbon Oil Duties Act 1979 (rebate on heavy oil)—

(a)in paragraph (a) (fuel oil) for “£0.0274” substitute “ £0.0382 ”,

(b)in paragraph (b) (gas oil: general) for “£0.0313” substitute “ £0.0422 ”, and

(c)in paragraph (ba) (ultra low sulphur diesel) for “£0.0313” substitute “ £0.0422 ”.

(2)In section 14(1) of that Act (furnace fuel) for “£0.0274” substitute “ £0.0382 ”.

(3)This section shall be deemed to have come into force at 6 o'clock in the evening of 9th April 2003.