Section 5 | Rates

(1)In section 6 of the Hydrocarbon Oil Duties Act 1979 (c. 5) (hydrocarbon oil: rates of duty)—

(a)in subsection (1A)(a) (ultra low sulphur petrol) for “£0.4710” substitute “ £0.4902 ”,

(b)in subsection (1A)(b) (other light oil) for “£0.5620” substitute “ £0.5790 ”,

(c)in subsection (1A)(c) (ultra low sulphur diesel) for “£0.4710” substitute “ £0.4902 ”, and

(d)in subsection (1A)(d) (other heavy oil) for “£0.5327” substitute “ £0.5487 ”.

(2)In section 6AA(3) of that Act (biodiesel: rate of duty) for “£0.2710” substitute “ £0.2852 ”.

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

(a)in paragraph (a) (fuel oil) for “£0.0382” substitute “ £0.0624 ”,

(b)in paragraph (b) (gas oil: general) for “£0.0422” substitute “ £0.0664 ”, and

(c)in paragraph (ba) (ultra low sulphur diesel) for “£0.0422” substitute “ £0.0664 ”.

(4)In section 13A(1) of that Act (rebate on unleaded petrol) for “£0.0601” substitute “ £0.0620 ”.

(5)In section 14(1) of that Act (rebate on light oil for use as furnace fuel) for “£0.0382” substitute “ £0.0624 ”.

(6)This section shall come into force on 1st September 2004.