HC Deb 23 March 1987 vol 113 c116

13A — (1) On unleaded petrol charged with the excise duty on hydrocarbon oil and delivered for home use there shall be allowed at the time of delivery a rebate of duty at the rate of £0.0096 a litre.

(2) For the purposes of this section petrol is "unleaded" if it contains not more than 0.013 grams of lead per litre of petrol or, if the petrol is delivered for home use before 1st April 1990, not more than 0.020 grams of lead per litre of petrol.

(3) Rebate shall not be allowed under this section in any case where it is allowed under section 14 below.":

(2) in section 24 of that Act (control of use of duty-free and rebated oil) in subsection (1) (power of Commissoners to make regulations) after the words "section 12" there shall be inserted "section 13A": and

(3) in section 27 of that Act (interpretation) in the definition of "rebate" after the words "section 11" there shall be inserted "13A":

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.—[Mr. Lawson.]