Finance (No. 2) Act, 1981
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Hydrocarbons. |
6.—(1) The duty of excise on mineral hydrocarbon light oil imposed by paragraph 11 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 22nd day of July, 1981, at the rate of £17.32 per hectolitre in lieu of the rate specified in section 35 (1) of the Act of 1981. | |
(2) The duty of excise on hydrocarbon oil imposed by paragraph 12 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 22nd day of July, 1981, at the rate of £11.67 per hectolitre in lieu of the rate specified in section 35 (2) of the Act of 1981. | ||
(3) As on and from the 22nd day of July, 1981, the rate of any repayment allowed under paragraph 12 (11) of the Order of 1975 in respect of hydrocarbon oil on which such repayment is allowable and on which the excise duty mentioned in subsection (2) of this section was paid at the rate of £11.67 per hectolitre shall be £9.88 per hectolitre in lieu of the rate allowable immediately before the 22nd day of July, 1981. | ||
(4) The duty of excise on gaseous hydrocarbons in liquid form imposed by section 41 (1) of the Finance Act, 1976 , shall be charged, levied and paid, as on and from the 22nd day of July, 1981, at the rate of £0.48 per gallon in lieu of the rate specified in section 35 (4) of the Act of 1981. |