Section 16 — Finance Act 2008: Fuel for aircraft and boats, heating oil and fuel for certain engines

Fuel for aircraft and boats, heating oil and fuel for certain engines 16 1 In section 6(1A) of HODA 1979 (main rates)—

a after paragraph (a) insert—

aa £0.3103 a litre in the case of aviation gasoline, , and b in paragraph (b), after “petrol” insert “ or aviation gasoline ” .

2 The amendments made by subsection (1) come into force on 1 November 2008.

3 Schedule 6 contains—

a in Part 1, provision consequential on subsection (1) and provision about fuel used for private pleasure-flying or private pleasure craft, and b in Part 2, provision about certain heavy oil used for heating or as fuel for certain engines.