Section 15: Rates and rebates from Spring 2009

Finance Act 2009 · 2009 c. 10View on legislation.gov.uk

Part 1: Charges, rates, allowances, etc

HODA 1979 is amended as follows.

In section 6(1A) (main rates)—

in paragraph (a) (unleaded petrol), for "£0.5235" substitute ," £0.5419 "
in paragraph (aa) (aviation gasoline), for "£0.3103" substitute ," £0.3334 "
in paragraph (b) (light oil other than unleaded petrol or aviation gasoline), for "£0.6207" substitute , and" £0.6391 "
in paragraph (c) (heavy oil), for "£0.5235" substitute ." £0.5419 "

In section 6AA(3) (rate of duty on biodiesel), for "£0.3235" substitute ." £0.3419 "

In section 6AD(3) (rate of duty on bioethanol), for "£0.3235" substitute ." £0.3419 "

In section 8(3) (road fuel gas)—

in paragraph (a) (natural road fuel gas), for "£0.1660" substitute , and" £0.1926 "
in paragraph (b) (other road fuel gas), for "£0.2077" substitute ." £0.2482 "

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

in paragraph (a) (fuel oil), for "£0.0966" substitute , and" £0.1 "
in paragraph (b) (gas oil), for "£0.1007" substitute ." £0.1042 "

In section 14(1) (rebate on light oil for use as furnace fuel), for "£0.0966" substitute ." £0.1 "

In section 14A(2) (rebate on certain biodiesel), for "£0.1007" substitute ." £0.1042 "

The amendments made by subsection (2)(b) and (c) are treated as having come into force on 1 May 2009.

The other amendments made by this section are treated as having come into force on 1 April 2009.

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