{
  "url": "https://openlegislation.uk/finance-act-2004/section-5",
  "json_url": "https://openlegislation.uk/finance-act-2004/section-5.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "section/5",
  "kind": "section",
  "number": "5",
  "heading": "Rates",
  "text": "(1) In section 6 of the Hydrocarbon Oil Duties Act 1979 (c. 5) (hydrocarbon oil: rates of duty)—\n(a) in subsection (1A)(a) (ultra low sulphur petrol) for “£0.4710” substitute “ £0.4902 ”,\n(b) in subsection (1A)(b) (other light oil) for “£0.5620” substitute “ £0.5790 ”,\n(c) in subsection (1A)(c) (ultra low sulphur diesel) for “£0.4710” substitute “ £0.4902 ”, and\n(d) in subsection (1A)(d) (other heavy oil) for “£0.5327” substitute “ £0.5487 ”.\n(2) In section 6AA(3) of that Act (biodiesel: rate of duty) for “£0.2710” substitute “ £0.2852 ”.\n(3) In section 11(1) of that Act (rebate on heavy oil)—\n(a) in paragraph (a) (fuel oil) for “£0.0382” substitute “ £0.0624 ”,\n(b) in paragraph (b) (gas oil: general) for “£0.0422” substitute “ £0.0664 ”, and\n(c) in paragraph (ba) (ultra low sulphur diesel) for “£0.0422” substitute “ £0.0664 ”.\n(4) In section 13A(1) of that Act (rebate on unleaded petrol) for “£0.0601” substitute “ £0.0620 ”.\n(5) In section 14(1) of that Act (rebate on light oil for use as furnace fuel) for “£0.0382” substitute “ £0.0624 ”.\n(6) This section shall come into force on 1st September 2004.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 5 in force at 1.9.2004, see s. 5(6)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/section/5",
    "retrieved_at": "2026-10-29T09:17:16.113356+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."
  }
}