{
  "url": "https://openlegislation.uk/finance-act-2008/section-16",
  "json_url": "https://openlegislation.uk/finance-act-2008/section-16.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "section/16",
  "kind": "section",
  "number": "16",
  "heading": "Fuel for aircraft and boats, heating oil and fuel for certain engines",
  "text": "(1) In section 6(1A) of HODA 1979 (main rates)—\n(a) after paragraph (a) insert—\n(aa) £0.3103 a litre in the case of aviation gasoline,\n, and\n(b) in paragraph (b), after “petrol” insert “ or aviation gasoline ”.\n(2) The amendments made by subsection (1) come into force on 1 November 2008.\n(3) Schedule 6 contains—\n(a) in Part 1, provision consequential on subsection (1) and provision about fuel used for private pleasure-flying or private pleasure craft, and\n(b) in Part 2, provision about certain heavy oil used for heating or as fuel for certain engines.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/section/16",
    "retrieved_at": "2026-10-28T17:05:19.453822+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."
  }
}