HC Deb 23 March 1998 vol 309 cc130-1

Resolved,

That—

(1)In section 1 of the Hydrocarbon Oil Duties Act 1979, for subsection (6) there shall be substituted the following subsection—

"(6) 'Ultra low sulphur diesel' means gas oil—

  1. (a)the sulphur content of which does not exceed 0.005 per cent. by weight or is nil;
  2. (b)the density of which does not exceed 835 kilograms per cubic metre at a temperature of 15° C; and
  3. (c)of which not less than 95 per cent. by volume distils at a temperature not exceeding 345° C."

(2)This Resolution shall have effect as from 6 o'clock in the evening of 17th March 1998.

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.