Finance Act 2003

Amendment of section 103 (presumptions in certain proceedings) of Finance Act 1999.

95.Section 103 of the Finance Act 1999 is amended by inserting the following after subsection (3):

“(4) Where, in any proceedings for an offence under section 102(1)(b)(i) it is proved that the mineral oil which is the subject of the offence is heavy oil other than fuel oil or kerosene, with a sulphur content exceeding 350 milligrammes per kilogramme, it shall be presumed, until the contrary is proved, that mineral oil tax at the appropriate standard rate has not been paid on such mineral oil.”.