Finance (No. 2) Act 2008
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Amendment of Chapter 1 (mineral oil tax) of Part 2 of Finance Act 1999. |
48.— Chapter 1 of Part 2 of the Finance Act 1999 is amended— | |
(a) in section 94(1) by deleting the definitions of “motor octane number” and “research octane number”, | ||
(b) in section 96(2A)— | ||
(i) in paragraph (a) by deleting the word “unleaded” in both places where it occurs, | ||
(ii) in paragraph (b) by deleting the words “with a maximum sulphur content as provided for in that Schedule”, | ||
(c) in section 97B(3) by substituting “an amount calculated at the rate of €232.27 per 1,000 litres on the quantity used” for “the amount of mineral oil tax paid less an amount calculated at the rate of €166.16 per 1,000 litres”. |