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Finance Act 2003

Amendment of Chapter 2 of Part 2 (Intra-Community movement) of Finance Act 2001.

89.— Chapter 2 of Part 2 of the Finance Act 2001 is amended by substituting the following for section 110:

“Scope (Chapter 2).

110.—(1) This Chapter shall apply to all excisable products — except that, in the case of mineral oil, it shall apply only to products specified in paragraph (1) of Article 2a of Council Directive No. 92/81/EEC of 19 October 19921 or which have been the subject, under paragraph (2) of that article, of a decision to make such products subject to the control and movement provisions of the Directive.

(2) Notwithstanding the relief from alcohol products tax under paragraph (d) of section 77 of the Finance Act 2003 for completely denatured alcohol products, this Chapter shall apply to all such products.”.

1OJ No. L316 of 31 October, 1992, p.12