Article 4 Adjustments of rights to rebate of duty on hydrocarbon oil
The following are adjusted in accordance with Table B—
the right to rebate allowed by section 11(1) (heavy oils not for road fuel use) of the Oil Actf1 in respect of the products listed in rows (a) and (b);
the right to rebate allowed on kerosene by section 13AA(1) (kerosene not for road fuel use or heating) of the Oil Actf2;
the right to rebate allowed on heavy oil by section 13ZA (certain heavy oil used for heating etc.) of the Oil Actf3;
the right to rebate allowed on light oil by section 14(1) (light oil for use as furnace fuel) of the Oil Actf4;
the right to rebate allowed on biodiesel by section 14A(2)f5 (biodiesel not for road fuel use) of the Oil Act,
by the addition to the amount allowable of the percentage specified in column (C).
Table B
| (A) | (B) | (C) | (D) | |
|---|---|---|---|---|
| Product | Rebate allowable before adjustment (pence per litre) | Percentage addition | Rebate allowable after adjustment (pence per litre) | |
| (a) | Fuel oil | 49.71 | 1.13 | 50.27 |
| (b) | Gas oil | 49.25 | 1.18 | 49.83 |
| (c) | Kerosene | 49.25 | 1.18 | 49.83 |
| (d) | Other heavy oil | 49.71 | 1.13 | 50.27 |
| (e) | Light oil | 59.43 | 0.94 | 59.99 |
| (f) | Biodiesel | 49.25 | 1.18 | 49.83 |
The figures in columns (B) and (D) are only for ease of reference and comprehension of effect.
Annotations
Footnotes
- f1
-
Relevant amendments were made to section 11 by section 2(2) and (3) of the Finance Act 1986 (c. 41), section 5 of the Finance Act 1996 (c. 8), section 7(5) of, and Part 1 of Schedule 18 to, the Finance Act 1997 (c. 16), section 10(2) of the Finance Act 2000 (c. 17), paragraph 3 of Schedule 2 to the Finance Act 2002 (c. 23), section 5(1) of the Finance Act 2003 (c. 14), sections 5(3) and 10(5) of the Finance Act 2004 (c. 12), sections 4(7) and 5(6) of the Finance Act 2005 (c. 7), section 7(6) of the Finance Act 2006 (c. 25), section 10(6) of the Finance Act 2007 (c. 11), sections 13(5) and 15(6) of the Finance Act 2008 (c. .9), sections 15(6) and 16(6) of the Finance Act 2009, sections 12(8) and 13(4) of the Finance Act 2010 and sections 19(4) and 20(4) of the Finance Act 2011.
- f2
-
Section 13AA was inserted by section 5(4) of the Finance Act 1996 (c. 8) and amended by section 7(6) of the Finance Act 1997 (c. 16), sections 7(6) and 10(6) of the Finance Act 2004 (c. 12), section 4(8) of the Finance Act 2005 (c. 7) and section 13(6) of the Finance Act 2008 (c. 9).
- f3
-
Section 13ZA was inserted by the Finance Act 2008 (c. 9), Schedule 6, paragraph 28.
- f4
-
Relevant amendments were made by section 5(2) of the Finance Act 2003 (c. 14), section 5(5) of the Finance Act 2004 (c. 12), sections 4(10) and 5(8) of the Finance Act 2005 (c. 7), section 7(8) of the Finance Act 2006 (c. 25), section 10(8) of the Finance Act 2007 (c. 11), section 15(7) of the Finance Act 2008 (c. 9), sections 15(7) and 16(7) of the Finance Act 2009, sections 12(9) and 13(6) of the Finance Act 2010 and sections 19(5) and 20(5) of the Finance Act 2011.
- f5
-
Section 14A was inserted by the Finance Act 2008 (c. 9), Schedule 5, paragraph 13 and amended by section 15(8) of that Act, sections 15(8) and 16(8) of the Finance Act 2009, sections 12(10) and 13(6) of the Finance Act 2010 and sections 19(6) and 20(6) of the Finance Act 2011.