# Finance Act 1990, Section 3: Hydrocarbon oil.

Extent: E+W+S+N.I.

(1) In section 6 of the Hydrocarbon Oil Duties Act 1979—
(a) in subsection (1), for “£0.2044” (duty on light oil) and “£0.1729” (duty on heavy oil) there shall be substituted “ £0.2248 ” and “ £0.1902 ” respectively; and
(b) subsection (2A) (special rate of duty on petrol below 4 star) shall cease to have effect.
(2) In section 11(1) of that Act, for “£0.0077” (rebate on fuel oil) and “£0.0110” (rebate on gas oil) there shall be substituted “ £0.0083 ” and “ £0.0118 ” respectively.
(3) In section 13A(1) of that Act (rebate on unleaded petrol), for “£0.0272” there shall be substituted “ £0.0299 ”.
(4) In section 14(1) of that Act (rebate on light oil for use as furnace fuel), for “£0.0077” there shall be substituted “ £0.0083 ”.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) Subsections (1) to (4) above shall be deemed to have come into force at 6 o’clock in the evening of 20th March 1990.

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Source: https://www.legislation.gov.uk/ukpga/1990/29/section/3 (the official version)
Page: https://openlegislation.uk/finance-act-1990/section-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.