Section 16 | Fuel for aircraft and boats, heating oil and fuel for certain engines

(1)In section 6(1A) of HODA 1979 (main rates)—

(a)after paragraph (a) insert—

(aa)£0.3103 a litre in the case of aviation gasoline,

, and

(b)in paragraph (b), after “petrol” insert “ or aviation gasoline ”.

(2)The amendments made by subsection (1) come into force on 1 November 2008.

(3)Schedule 6 contains—

(a)in Part 1, provision consequential on subsection (1) and provision about fuel used for private pleasure-flying or private pleasure craft, and

(b)in Part 2, provision about certain heavy oil used for heating or as fuel for certain engines.