{
  "url": "https://openlegislation.uk/finance-act-2010/section-13",
  "json_url": "https://openlegislation.uk/finance-act-2010/section-13.json",
  "legislation": "ukpga/2010/13",
  "legislation_title": "Finance Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2010",
  "path": "section/13",
  "kind": "section",
  "number": "13",
  "heading": "Fuel duties: further changes in rates and rebates",
  "text": "(1) HODA 1979 is amended as follows.\n(2) In section 6(1A) (main rates)—\n(a) in paragraph (a) (unleaded petrol)—\n(i) on 1 October 2010, for “£0.5719” substitute “ £0.5819 ”, and\n(ii) on 1 January 2011, for “£0.5819” substitute “ £0.5895 ”,\n(b) in paragraph (b) (light oil other than unleaded petrol or aviation gasoline)—\n(i) on 1 October 2010, for “£0.6691” substitute “ £0.6791 ”, and\n(ii) on 1 January 2011, for “£0.6791” substitute “ £0.6867 ”, and\n(c) in paragraph (c) (heavy oil)—\n(i) on 1 October 2010, for “£0.5719” substitute “ £0.5819 ”, and\n(ii) on 1 January 2011, for “£0.5819” substitute “ £0.5895 ”.\n(3) In section 8(3) (road fuel gas)—\n(a) in paragraph (a) (natural road fuel gas)—\n(i) on 1 October 2010, for “£0.2360” substitute “ £0.2505 ”, and\n(ii) on 1 January 2011, for “£0.2505” substitute “ £0.2615 ”, and\n(b) in paragraph (b) (other road fuel gas)—\n(i) on 1 October 2010, for “£0.3053” substitute “ £0.3195 ”, and\n(ii) on 1 January 2011, for “£0.3195” substitute “ £0.3304 ”.\n(4) In section 11(1) (rebate on heavy oil)—\n(a) in paragraph (a) (fuel oil)—\n(i) on 1 October 2010, for “£0.1055” substitute “ £0.1074 ”, and\n(ii) on 1 January 2011, for “£0.1074” substitute “ £0.1088 ”, and\n(b) in paragraph (b) (gas oil)—\n(i) on 1 October 2010, for “£0.1099” substitute “ £0.1118 ”, and\n(ii) on 1 January 2011, for “£0.1118” substitute “ £0.1133 ”.\n(5) In section 14(1) (rebate on light oil for use as furnace fuel)\n(a) on 1 October 2010, for “£0.1055” substitute “ £0.1074 ”, and\n(b) on 1 January 2011, for “£0.1074” substitute “ £0.1088 ”.\n(6) In section 14A(2) (rebate on certain biodiesel)—\n(a) on 1 October 2010, for “£0.1099” substitute “ £0.1118 ”, and\n(b) on 1 January 2011, for “£0.1118” substitute “ £0.1133 ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/13/section/13",
    "retrieved_at": "2026-10-28T17:03:48.386939+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."
  }
}