{
  "url": "https://openlegislation.uk/finance-act-1998/section-7",
  "json_url": "https://openlegislation.uk/finance-act-1998/section-7.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "section/7",
  "kind": "section",
  "number": "7",
  "heading": "Rates of duties and rebates.",
  "text": "(1) In section 6(1A) of the Hydrocarbon Oil Duties Act 1979 (rates of duty on hydrocarbon oil)—\n(a) in paragraph (a) (light oil), for “£0.4510\" there shall be substituted “ £0.4926 ”;\n(b) in paragraph (b) (ultra low sulphur diesel), for “£0.3928\" there shall be substituted “ £0.4299 ”; and\n(c) in paragraph (c) (heavy oil that is not ultra low sulphur diesel), for “£0.4028\" there shall be substituted “ £0.4499 ”.\n(2) In section 11(1) of that Act (rebate on heavy oil)—\n(a) in paragraph (a) (fuel oil), for “£0.0200\" there shall be substituted “ £0.0218 ”; and\n(b) in each of paragraphs (b) and (ba) (gas oil which is not ultra low sulphur diesel and ultra low sulphur diesel), for “£0.0258\" there shall be substituted “ £0.0282 ”.\n(3) In section 13A(1A) of that Act (rebate on unleaded petrol)—\n(a) in paragraph (a) (higher octane unleaded petrol), for “£0.0150\" there shall be substituted “ £0.0050 ”; and\n(b) in paragraph (b) (other unleaded petrol), for “£0.0482\" there shall be substituted “ £0.0527 ”.\n(4) In section 14(1) of that Act (rebate on light oil for use as furnace fuel), for “£0.0200\" there shall be substituted “ £0.0218 ”.\n(5) This section shall be deemed to have come into force at 6 o’clock in the evening of 17th March 1998.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1979 c. 5."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/36/section/7",
    "retrieved_at": "2026-10-29T09:22:30.566925+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."
  }
}