Section 16 Fuel for aircraft and boats, heating oil and fuel for certain engines

(1)

In section 6(1A) of HODA 1979 (main rates)—

(a)

after paragraph (a) insert—

(aa)
£0.3103 a litre in the case of aviation gasoline,

, and

(b)

in paragraph (b), after “petrol” insert “ or aviation gasoline ”.

(2)

The amendments made by subsection (1) come into force on 1 November 2008.

(3)

Schedule 6 contains—

(a)

in Part 1, provision consequential on subsection (1) and provision about fuel used for private pleasure-flying or private pleasure craft, and

(b)

in Part 2, provision about certain heavy oil used for heating or as fuel for certain engines.