Finance Act, 2000

Hydrocarbon oil used in trains.

96.—(1) In this section “the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 ).

(2) Notwithstanding the provisions of paragraph 12(3) of the Order of 1975, the rebate allowed under that paragraph shall, in respect of hydrocarbon oil used in the engine of a train, apply only to such oil with a maximum sulphur content of 50 milligrammes per kilogramme.

(3) It shall be an offence for a person to use for combustion in the engine of a train, or to keep in the fuel tank of a train, hydrocarbon oil that has a sulphur content greater than 50 milligrammes per kilogramme—

(a) where any duty of excise payable in respect thereof under paragraph 12(1) of that Order has not been paid, or

(b) on which a rebate under paragraph 12(3) of that Order has been allowed.

(4) Without prejudice to any other penalty to which a person may be liable, where such person is guilty of an offence under subsection (3), he or she shall be liable on summary conviction to a fine of £1,000.

(5) References in subsection (13) and subsection (13A) (inserted by section 78 of the Finance Act, 1974 ) of section 21 of the Finance Act, 1935 , to a motor vehicle shall be construed as including references to a train.

(6) This section shall come into operation on such day as the Minister for Finance may appoint by order.