Finance Act 2004

Amendment of section 100 (reliefs from mineral oil tax for certain mineral oils) of Finance Act 1999.

51.— Section 100 of the Finance Act 1999 is amended in subsection (1) by substituting the following for paragraph (l) (inserted by the Finance Act 2001 ):

“(l) mineral oil used by a manufacturer in the production of mineral oil;

(m) heavy oil which is intended for use or which has been used in aircraft engines during testing and maintenance of such engines.”.