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Legislation
Finance Act 2009

Crossheading Other environmental taxes and duties

  • Section 119 Landfill tax: prescribed landfill site activities
  • Section 120 Requirement to destroy replaced vehicle registration documents
  • Section 121 Hydrocarbon oil duties: minor amendments
  1. Other environmental taxes and duties
  2. Hydrocarbon oil duties: minor amendments

Section 121 | Hydrocarbon oil duties: minor amendments

From legislation.gov.uk

(1)HODA 1979 is amended as follows.

(2)In section 11(1) (rebate on heavy oil), omit “12”.

(3)In section 14D(2) (civil penalty for supplying biodiesel or bioblend intending that it will be put to prohibited use), for “intending” substitute “ having reason to believe ”.

(4)The amendment made by subsection (3) has effect in relation to supplies on or after the day on which this Act is passed.

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