Finance Act, 1998

Amendment of section 21 (duties on hydrocarbon oil) of Finance Act, 1935 .

90.—(1) Section 21 of the Finance Act, 1935 , is hereby amended—

(a) in subsection (15)—

(i) in the definition of “motor vehicle” (as amended by section 84 (6) of the Finance Act, 1994 ) by the insertion after “on roads,” of “including any vehicle which is designed, constructed or modified to be suitable for traction on a road by a mechanically propelled vehicle,”, and

(ii) by the insertion after the interpretation of “mobile well drilling equipment” (inserted by the said section 84(6)) of the following definition:

“the expression ‘fuel tank’ means any tank in or on a motor vehicle which is used or is capable of being used to supply fuel for combustion in the engine of the motor vehicle for the purposes of propulsion or of another motor vehicle which can provide traction for such purposes;”,

and

(b) by the insertion of the following subsection after subsection (15):

“(16) For the purposes of the definition of ‘fuel tank’ in subsection (15) of this section, it shall be presumed, until the contrary is shown, that a tank is capable of being used to supply fuel for combustion in the engine of a motor vehicle for the purposes of propulsion if there are any outlets from the tank other than—

(a) those which are permanently and solely connected to and for the sole supply of fuel for refrigeration, oxygenation, thermal insulation or other specialised systems in or on the motor vehicle, or

(b) those which are solely for the purpose of discharging fuel from an oil road tanker to a vessel or tank separate from such oil tanker.”.

(2) This section shall come into operation on such day as the Minister for Finance may appoint by order.