Finance Act, 2000


91.—(1) In this section—

“kerosene” means hydrocarbon (heavy) oil of which more than 50 per cent by volume distils at a temperature not exceeding 240° Celsius;

“the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 );

“the Order of 1987” means the Imposition of Duties (No. 285) (Excise Duties) Order, 1987 ( S.I. No. 19 of 1987 );

“tax warehouse” has the meaning assigned to it by section 103 of the Finance Act, 1992 .

(2) The amount of any rebate allowed under paragraph 12(3) of the Order of 1975 shall, in respect of any kerosene, which is imported or delivered from a tax warehouse on or after 2 December, 1999, be the amount of excise duty chargeable less an amount calculated at the rate of £2.50 per hectolitre in lieu of the rate specified in paragraph 5(8) of the Order of 1987.