Section 5 — Finance Act 2003: Rebates on hydrocarbon oil duties

Rebates on hydrocarbon oil duties 5 1 In section 11(1) of the Hydrocarbon Oil Duties Act 1979 (rebate on heavy oil)—

a in paragraph (a) (fuel oil) for “£0.0274” substitute “ £0.0382 ” , b in paragraph (b) (gas oil: general) for “£0.0313” substitute “ £0.0422 ” , and c in paragraph (ba) (ultra low sulphur diesel) for “£0.0313” substitute “ £0.0422 ” .

2 In section 14(1) of that Act (furnace fuel) for “£0.0274” substitute “ £0.0382 ” .

3 This section shall be deemed to have come into force at 6 o'clock in the evening of 9th April 2003.