Section 5 Rebates on hydrocarbon oil duties
(1)
In section 11(1) of the Hydrocarbon Oil Duties Act 1979 (rebate on heavy oil)—
(a)
in paragraph (a) (fuel oil) for “£0.0274” substitute “ £0.0382 ”,
(b)
in paragraph (b) (gas oil: general) for “£0.0313” substitute “ £0.0422 ”, and
(c)
in paragraph (ba) (ultra low sulphur diesel) for “£0.0313” substitute “ £0.0422 ”.
(2)
In section 14(1) of that Act (furnace fuel) for “£0.0274” substitute “ £0.0382 ”.
(3)
This section shall be deemed to have come into force at 6 o'clock in the evening of 9th April 2003.