Introduction Summary
1.Section 179 amends the rates of duty and rates of rebate on products charged to duty under the Hydrocarbon Oil Duties Act 1979 (HODA). These changes come into effect on 1 April 2013. The rates of duty and rates of rebate are the same as those set out in section 19 of Finance Act 2011. That section came into effect at 6pm on 23 March 2011 and the rates set out in it represent the rates of duty currently being paid.