# Finance Act 2004, Section 5: Rates


(1) In section 6 of the Hydrocarbon Oil Duties Act 1979 (c. 5) (hydrocarbon oil: rates of duty)—
(a) in subsection (1A)(a) (ultra low sulphur petrol) for “£0.4710” substitute “ £0.4902 ”,
(b) in subsection (1A)(b) (other light oil) for “£0.5620” substitute “ £0.5790 ”,
(c) in subsection (1A)(c) (ultra low sulphur diesel) for “£0.4710” substitute “ £0.4902 ”, and
(d) in subsection (1A)(d) (other heavy oil) for “£0.5327” substitute “ £0.5487 ”.
(2) In section 6AA(3) of that Act (biodiesel: rate of duty) for “£0.2710” substitute “ £0.2852 ”.
(3) In section 11(1) of that Act (rebate on heavy oil)—
(a) in paragraph (a) (fuel oil) for “£0.0382” substitute “ £0.0624 ”,
(b) in paragraph (b) (gas oil: general) for “£0.0422” substitute “ £0.0664 ”, and
(c) in paragraph (ba) (ultra low sulphur diesel) for “£0.0422” substitute “ £0.0664 ”.
(4) In section 13A(1) of that Act (rebate on unleaded petrol) for “£0.0601” substitute “ £0.0620 ”.
(5) In section 14(1) of that Act (rebate on light oil for use as furnace fuel) for “£0.0382” substitute “ £0.0624 ”.
(6) This section shall come into force on 1st September 2004.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/section/5 (the official version)
Page: https://openlegislation.uk/finance-act-2004/section-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.