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Finance Act 2009

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Change 1

What to do with it
As published

16 Rates and rebates from September 2009

(1) HODA 1979 is amended as follows. (2) In section 6(1A) (main rates)— (a) in paragraph (a) (unleaded petrol), for “£0.5419” substitute “ £0.5619 ”, (b) in paragraph (aa) (aviation gasoline), for “£0.3334” substitute “ £0.3457 ”, (c) in paragraph (b) (light oil other than unleaded petrol or aviation gasoline), for “£0.6391” substitute “ £0.6591 ”, and (d) in paragraph (c) (heavy oil), for “£0.5419” substitute “ £0.5619 ”. (3) In section 6AA(3) (rate of duty on biodiesel), for “£0.3419” substitute “ £0.3619 ”. (4) In section 6AD(3) (rate of duty on bioethanol), for “£0.3419” substitute “ £0.3619 ”. (5) In section 8(3) (road fuel gas)— (a) in paragraph (a) (natural road fuel gas), for “£0.1926” substitute “ £0.2216 ”, and (b) in paragraph (b) (other road fuel gas), for “£0.2482” substitute “ £0.2767 ”. (6) In section 11(1) (rebate on heavy oil)— (a) in paragraph (a) (fuel oil), for “£0.1” substitute “ £0.1037 ”, and (b) in paragraph (b) (gas oil), for “£0.1042” substitute “ £0.1080 ”. (7) In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.1” substitute “ £0.1037 ”. (8) In section 14A(2) (rebate on certain biodiesel), for “£0.1042” substitute “ £0.1080 ”. (9) The amendments made by this section come into force on 1 September 2009.

Your change, as a redline

16 Rates and rebates from September 2009

(1) HODA 1979 is amended as follows. (2) In section 6(1A) (main rates)— (a) in paragraph (a) (unleaded petrol), for “£0.5419” substitute “ £0.5619 ”, (b) in paragraph (aa) (aviation gasoline), for “£0.3334” substitute “ £0.3457 ”, (c) in paragraph (b) (light oil other than unleaded petrol or aviation gasoline), for “£0.6391” substitute “ £0.6591 ”, and (d) in paragraph (c) (heavy oil), for “£0.5419” substitute “ £0.5619 ”. (3) In section 6AA(3) (rate of duty on biodiesel), for “£0.3419” substitute “ £0.3619 ”. (4) In section 6AD(3) (rate of duty on bioethanol), for “£0.3419” substitute “ £0.3619 ”. (5) In section 8(3) (road fuel gas)— (a) in paragraph (a) (natural road fuel gas), for “£0.1926” substitute “ £0.2216 ”, and (b) in paragraph (b) (other road fuel gas), for “£0.2482” substitute “ £0.2767 ”. (6) In section 11(1) (rebate on heavy oil)— (a) in paragraph (a) (fuel oil), for “£0.1” substitute “ £0.1037 ”, and (b) in paragraph (b) (gas oil), for “£0.1042” substitute “ £0.1080 ”. (7) In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.1” substitute “ £0.1037 ”. (8) In section 14A(2) (rebate on certain biodiesel), for “£0.1042” substitute “ £0.1080 ”. (9) The amendments made by this section come into force on 1 September 2009.

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