Finance Act 2010
Cesser of application of mineral oil tax to coal. |
65.— (1) Chapter 1 of Part 2 of the Finance Act 1999 is amended— | |
(a) in subsection (1) of section 94— | ||
(i) by deleting the interpretations given to “business use”, “charitable organisation”, “coal”, “dual use”, “energy intensive business”, “household”, and“mineralogical processes”, and | ||
(ii) by substituting the following for the definition of mineral oil: | ||
“ ‘mineral oil’ means hydrocarbon oil, liquefied petroleum gas, substitute fuel and additives;”, | ||
(b) in subsection (2) of section 95 by deleting “other than coal”, | ||
(c) by deleting section 95A, | ||
(d) in section 100— | ||
(i) by deleting subsections (2) and (3), | ||
(ii) in paragraph (a) of subsection (5) by deleting “coal delivered or other”, | ||
(e) by deleting section 101A. | ||
(2) Schedule 2 to the Finance Act 1999 (as amended by paragraph (d) of subsection (1) of section 64 ) is amended by deleting the references to, and rates specified for, coal. | ||
(3) This section has effect from such date as the Minister for Finance appoints by order for the coming into operation of Chapter 3. |