(1)In section 1 of the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979, for subsection (6) (meaning of “ultra low sulphur diesel”) there shall be substituted the following subsection—
“(6)“Ultra low sulphur diesel” means gas oil—
(a)the sulphur content of which does not exceed 0.005 per cent. by weight or is nil;
(b)the density of which does not exceed 835 kilograms per cubic metre at a temperature of 15° C; and
(c)of which not less than 95 per cent. by volume distils at a temperature not exceeding 345° C.”
(2)This section shall be deemed to have come into force at 6 o'clock in the evening of 17th March 1998.