Finance Act, 1997
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Amendment of section 56 (hydrocarbons) of Finance Act, 1988 . |
83.—(1) Section 56 of the Finance Act, 1988 , is hereby amended in subsection (3) (as amended by section 80 (1) of the Finance Act, 1996 )— | |
(a) in paragraph (b)— | ||
(i) by the substitution of “has a research octane number of 96.2 or less or a motor octane number of 86.0 or less” for “has a research octane number of 95.4 or less”, and | ||
(ii) by the substitution of “has a research octane number of less than 96 or a motor octane number of less than 86” for “has a research octane number of 96.2 or less or a motor octane number of 86.0 or less” (inserted by subparagraph (i)), | ||
and | ||
(b) by the substitution of the following paragraph for paragraph (c): | ||
“(c) In paragraph (b) ‘research octane number’ and ‘motor octane number’ mean, respectively, the research octane number and motor octane number measured in accordance with the methods outlined in the Irish Standard I.S./EN 228 : 1994 or other equivalent methods.”. | ||
(2) Paragraphs (a)(i) and (b) shall be deemed to have come into operation as on and from the 1st day of September, 1996, and paragraph (a)(ii) shall come into operation as, on and from the passing of this Act. |