Finance Act 2021
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Amendment of Chapter 1 of Part 2 of Finance Act 1999 (mineral oil tax) | ||
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41. The Finance Act 1999 is amended— | ||
(a) in section 94, in subsection (3A), by the deletion of “, save where the reference occurs in subsections (1) and (5)(c) of section 99A”, and | ||
(b) in section 99A(1), in the definition of “qualifying motor vehicle”, by the substitution of the following paragraph for paragraph (b): | ||
“(b) a motor vehicle designed and constructed for the carriage of passengers by road, and falling within Category M2 or Category M3 referred to in Article 4(1)(a) of Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 201825 ;”. | ||