13 Rates and rebates: simplification
Finance Act 2008 (2008 c 9) | Legislation

Fuel duties

13  Rates and rebates: simplification

(1)     HODA 1979 is amended as follows.

(2)     In section 1 (hydrocarbon oil), omit—

(a)     subsections (3A) and (3B),

(b)     in subsection (3C), “; and petrol is “leaded petrol” if it is not unleaded petrol”, and

(c)     subsections (6) and (7).

(3)     In section 6 (hydrocarbon oil: rates of duty), for subsection (1A) substitute—

“(1A)     The rates are—

(a)     £0.5035

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