Finance Act 2000
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Change 1
4 Rates of duty and rebate on hydrocarbon oil.
(1) In section 6(1A) of the Hydrocarbon Oil Duties Act 1979 (rates of duty on hydrocarbon oil)— (a) in paragraph (a) (light oil), for “£0.5288" substitute “ £0.5468 ”; (b) in paragraph (b) (ultra low sulphur diesel), for “£0.4721" substitute “ £0.4882 ”; and (c) in paragraph (c) (heavy oil which is not ultra low sulphur diesel), for “£0.5021" substitute “ £0.5182 ”. (2) In section 11(1) of that Act (rebate on heavy oil)— (a) in paragraph (a) (fuel oil), for “£0.0265" substitute “ £0.0274 ”; and (b) in each of paragraphs (b) and (ba) (gas oil which is not ultra low sulphur diesel and ultra low sulphur diesel), for “£0.0303" substitute “ £0.0313 ”. (3) In section 13A(1A) of that Act (rebate on unleaded petrol)— (a) in paragraph (a) (higher octane unleaded petrol), for “£0.0367" substitute “ £0.0379 ”; and (b) in paragraph (b) (other unleaded petrol), for “£0.0567" substitute “ £0.0586 ”. (4) In section 14(1) of that Act (rebate on light oil for use as furnace fuel), for “£0.0265" substitute “ £0.0274 ”. (5) This section shall be deemed to have come into force at 6 o’clock in the evening of 21st March 2000.
4 Rates of duty and rebate on hydrocarbon oil.
(1) In section 6(1A) of the Hydrocarbon Oil Duties Act 1979 (rates of duty on hydrocarbon oil)— (a) in paragraph (a) (light oil), for “£0.5288" substitute “ £0.5468 ”; (b) in paragraph (b) (ultra low sulphur diesel), for “£0.4721" substitute “ £0.4882 ”; and (c) in paragraph (c) (heavy oil which is not ultra low sulphur diesel), for “£0.5021" substitute “ £0.5182 ”. (2) In section 11(1) of that Act (rebate on heavy oil)— (a) in paragraph (a) (fuel oil), for “£0.0265" substitute “ £0.0274 ”; and (b) in each of paragraphs (b) and (ba) (gas oil which is not ultra low sulphur diesel and ultra low sulphur diesel), for “£0.0303" substitute “ £0.0313 ”. (3) In section 13A(1A) of that Act (rebate on unleaded petrol)— (a) in paragraph (a) (higher octane unleaded petrol), for “£0.0367" substitute “ £0.0379 ”; and (b) in paragraph (b) (other unleaded petrol), for “£0.0567" substitute “ £0.0586 ”. (4) In section 14(1) of that Act (rebate on light oil for use as furnace fuel), for “£0.0265" substitute “ £0.0274 ”. (5) This section shall be deemed to have come into force at 6 o’clock in the evening of 21st March 2000.
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