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

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

Part 1: Charges, rates, allowances, reliefs etc

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

after paragraph (a) insert—aa£0.3103 a litre in the case of aviation gasoline,, and
in paragraph (b), after "petrol" insert ." or aviation gasoline "

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

Schedule 6 contains—

in Part 1, provision consequential on subsection (1) and provision about fuel used for private pleasure-flying or private pleasure craft, and
in Part 2, provision about certain heavy oil used for heating or as fuel for certain engines.

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