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(1) At the end of section 5 of the Hydrocarbon Oil Duties Act 1979 (road fuel gas) (which becomes subsection (1)) add—
“(2) In this Act “natural road fuel gas” is road fuel gas with a methane content of not less than 80%.”
(2) For section 8(3) of that Act (rate of duty on road fuel gas) substitute—
“(3) The rate of the duty under this section shall be—
(a) in the case of natural road fuel gas, £0.1110 a kilogram, and
(b) in any other case, £0.1303 a kilogram.”
(3) After section 21(2) of that Act (regulations) insert—
“(2A) In the case of regulations made for the purposes mentioned in subsection (1)(c) above, different regulations may be made for different classes of road fuel gas.”
(4) This section shall come into force on 1st September 2004.
This Act received Royal Assent on 22 July 2004: for provision as to the commencement of this section see sub-s (4) above.