Finance Act 2009

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PART 2

Excise

Rates of mineral oil tax.

15.— The Finance Act 1999 is amended—

(a) with effect as on and from 8 April 2009 by substituting the following for Schedule 2 to that Act (as amended by section 47 (b) of the Finance (No. 2) Act 2008 ):

“SCHEDULE 2

Rates of Mineral Oil Tax

(With effect as on and from 8 April 2009)

”,

and

(b) in subsection (2) of section 97A (inserted by section 72 (1)(c) of the Finance Act 2008 ) by substituting the following for paragraph (b):

“(b) payment of an amount of mineral oil tax on such quantity, calculated at a rate that is the difference between the rate specified in Schedule 2 for marked gas oil and the rate so specified for heavy oil used for private pleasure navigation.”.