Finance Act, 2001

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Chapter 2

Intra-Community Movement

Scope (Chapter 2).

110.—This Chapter shall apply to excisable products except that, in the case of mineral oil, it shall apply only to products specified in paragraph (1) of Article 2a of Council Directive No. 92/81/EEC of 19 October 1992¹ or which have been the subject, under paragraph (2) of that article, of a decision to make such products subject to the control and movement provisions of the Directive.

¹ O.J. No. L316 of 31 October, 1992, p.12