Section 162: Duties: abolition of disregard of fractions of penny

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

Finance Act 2008
- Section 161: Fuel duty: definition of "ultra low sulphur diesel"
- Section 163: National savings

Part 8: Miscellaneous

In section 137 of CEMA 1979 (calculation of excise duty etc), omit subsection (4) (fractions of penny to be disregarded in calculation of duty).

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