§
Resolved,
That, as from 6 o'clock in the evening of 14th March 1989, the Hydrocarbon Oil Duties Act 1979 shall have effect with the amendments set out below.
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.
(1) In section 6——
- (a) in subsection (1), after "(2)" there shall be inserted ", (2A)", and
- (b) the following subsection shall be inserted after subsection (2)—
(2A) The rate of duty for petrol which—
- (a) has an anti-knock value below that specified as the minimum for 4 star petrol in the British Standard Specification BS 4040: 1988, and
- (b) is neither unleaded petrol (within the meaning of section 13A below) nor aviation gasoline,
shall be £0.2122 a litre.
(2) In section 13A, for "0–0202" there shall be substituted "0.0272".
(3) In Part I of Schedule 3, in paragraph 10A, after the word "Amending" there shall be inserted the words "the description of petrol falling within subsection (2A) of section 6 of this Act or" and for the words "section 6 of this Act" there shall be substituted the words "that section".—[Mr. Lawson.]