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Finance Act, 1986

Hydrocarbons.

65.—(1) In this section “the Order of 1986” means the Imposition of Duties (No. 281) (Hydrocarbons) Order, 1986 (S.I. No. 3 of 1986).

(2) 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 30th day of January, 1986, at the rate of £27.37 per hectolitre in lieu of the rate specified in paragraph 4 (1) of the Order of 1986.

(3) 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 30th day of January, 1986, at the rate of £21.09 per hectolitre in lieu of the rate specified in paragraph 4 (2) of the Order of 1986.