{
  "url": "https://openlegislation.uk/finance-act-2003/section-4",
  "json_url": "https://openlegislation.uk/finance-act-2003/section-4.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "section/4",
  "kind": "section",
  "number": "4",
  "heading": "Rates of hydrocarbon oil duties",
  "text": "(1) In section 6(1A) of the Hydrocarbon Oil Duties Act 1979 (c. 5) (rates of duty)—\n(a) in paragraph (a) (ultra low sulphur petrol) for “£0.4582” substitute “ £0.4710 ”,\n(b) in paragraph (b) (other light oil) for “£0.5468” substitute “ £0.5620 ”,\n(c) in paragraph (c) (ultra low sulphur diesel) for “£0.4582” substitute “ £0.4710 ”, and\n(d) in paragraph (d) (other heavy oil) for “£0.5182” substitute “ £0.5327 ”.\n(2) In section 6AA(3) of that Act (biodiesel duty) for “£0.2582” substitute “ £0.2710 ”.\n(3) In section 13A(1) of that Act (rebate on unleaded petrol) for “£0.0586” substitute “ £0.0601 ”.\n(4) This section shall come into force on 1st October 2003.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/section/4",
    "retrieved_at": "2026-10-29T09:18:27.996599+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}