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Section 13: Rates and rebates: simplification

Finance Act 2008 · 2008 c. 9View on legislation.gov.uk

Part 1: Charges, rates, allowances, reliefs etc

HODA 1979 is amended as follows.

In section 1 (hydrocarbon oil), omit—

subsections (3A) and (3B),
in subsection (3C), "; and petrol is "leaded petrol" if it is not unleaded petrol", and
subsections (6) and (7).

In section 6 (hydrocarbon oil: rates of duty), for subsection (1A) substitute—

In section 6AB(5) (duty on bioblend), omit the words from "of the description" to the end.

In section 11(1) (rebate on heavy oil), omit—

in paragraph (b), "which is not ultra low sulphur diesel", and
paragraph (ba).

In section 13AA(6) (restrictions on use of rebated kerosene), omit "which is not ultra low sulphur diesel or sulphur-free diesel".

Omit section 13A (rebate on unleaded petrol).

In section 20AAA(4)(a) (mixing of rebated oil), for "section 6(1A)(d)" substitute ." section 6A(1A)(c) "

In section 27(1) (interpretation)—

in the definition of "rebate", omit "13A,",
omit the definitions of "sulphur-free diesel", "sulphur-free petrol", "ultra low sulphur diesel" and "ultra low sulphur petrol", and
for "and "leaded petrol" have" substitute ." has "

In Article 21(7) of the Renewable Transport Fuel Obligations Order 2007 (S.I.2007/3072), for "sulphur-free petrol" substitute ." unleaded petrol "

In consequence of this section, omit—

in FA 1987, section 1(2) and (3),
in FA 1997, section 7(5)(a) and (b) and (8)(b),
in FA 2000, section 5(3),
in FA 2001, section 2(1), and
in FA 2004, section 7(2), (5) to (7) and (8)(a).

The amendments made by this section are treated as having come into force on 1 April 2008.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.