{
  "url": "https://openlegislation.uk/finance-act-1997/section-6",
  "json_url": "https://openlegislation.uk/finance-act-1997/section-6.json",
  "legislation": "ukpga/1997/16",
  "legislation_title": "Finance Act 1997",
  "legislation_url": "https://openlegislation.uk/finance-act-1997",
  "path": "section/6",
  "kind": "section",
  "number": "6",
  "heading": "Rates of hydrocarbon oil duties and of rebates.",
  "text": "(1) In section 6(1) of the Hydrocarbon Oil Duties Act 1979, for “£0.3912” (duty on light oil) and “£0.3430” (duty on heavy oil) there shall be substituted “ £0.4168 ” and “ £0.3686 ”, respectively.\n(2) In section 8(3) of that Act (duty on road fuel gas), for “£0.2817” there shall be substituted “ £0.2113 ”.\n(3) In section 11(1) of that Act (rebate on heavy oil), for “£0.0181” (fuel oil) and “£0.0233” (gas oil) there shall be substituted “ £0.0194 ” and “ £0.0250 ”, respectively.\n(4) In section 14(1) of that Act (rebate on light oil for use as furnace fuel), for “£0.0181” there shall be substituted “ £0.0194 ”.\n(5) This section shall be deemed to have come into force at 6 o’clock in the evening of 26th November 1996.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1979 c. 5."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 6 wholly in force at 6 o'clock in the evening of 26.11.1996 see s. 6(5)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1997/16/section/6",
    "retrieved_at": "2026-10-29T09:27:43.076653+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}