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Article 4

Original text. Later amendments are not shown.

In article 4 (rates of duty for fuel substitutes)—

(a)

for paragraph (2) substitute—

“(2)

Where a liquid is entered in the record as being suitable only as fuel for—

(a)

a diesel engine, or an engine, other than a piston engine, of an aircraft, the rate of duty shall be that specified by section 6 of the Act for ultra low sulphur diesel;

(b)

a petrol engine powered by leaded petrol, the rate of duty shall be that specified by section 6 of the Act for light oil; and

(c)

a petrol engine powered by unleaded petrol, the rate of duty shall be that specified by section 6 of the Act for ultra low sulphur petrol.; and”

(b)

in paragraph (4), for the words “section 6(1)” to the end substitute “section 6 of the Act for aviation gasoline.”.