Section 13 — Finance Act 2008: Rates and rebates: simplification

Rates and rebates: simplification 13 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 a litre in the case of unleaded petrol, b £0.6007 a litre in the case of light oil other than unleaded petrol, and c £0.5035 a litre in the case of heavy oil.

4 In section 6AB(5) (duty on bioblend), omit the words from “of the description” to the end.

5 In section 11(1) (rebate on heavy oil), omit—

a in paragraph (b), “which is not ultra low sulphur diesel”, and b paragraph (ba).

6 In section 13AA(6) (restrictions on use of rebated kerosene), omit “which is not ultra low sulphur diesel or sulphur-free diesel”.

7 Omit section 13A (rebate on unleaded petrol).

8 In section 20AAA(4)(a) (mixing of rebated oil), for “section 6(1A)(d)” substitute “ section 6A(1A)(c) ” .

9 In section 27(1) (interpretation)—

a in the definition of “rebate”, omit “13A,”, b omit the definitions of “sulphur-free diesel”, “sulphur-free petrol”, “ultra low sulphur diesel” and “ultra low sulphur petrol”, and c for “and “leaded petrol” have” substitute “ has ” .

10 In Article 21(7) of the Renewable Transport Fuel Obligations Order 2007 (S.I.2007/3072), for “sulphur-free petrol” substitute “ unleaded petrol ” .

11 In consequence of this section, omit—

a in FA 1987, section 1(2) and (3),

b in FA 1997, section 7(5)(a) and (b) and (8)(b),

c in FA 2000, section 5(3),

d in FA 2001, section 2(1),

and e in FA 2004, section 7(2), (5) to (7) and (8)(a).

12 The amendments made by this section are treated as having come into force on 1 April 2008.