Finance Act, 2001
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Amendment of section 100 (reliefs from mineral oil tax for certain mineral oils) of Finance Act, 1999. |
165.— Section 100 of the Finance Act, 1999 , is amended in subsection (1)— | |
(a) by the substitution of the following paragraph for paragraph (f): | ||
“(f) mineral oil present, at the time of importation into the State, in the standard tank of a commercial motor vehicle or of an other commercial mechanically propelled vehicle provided that, in the case of oil in a fuel tank, such oil was released in a Member State for use as a propellant;”, | ||
and | ||
(b) by the substitution of the following paragraphs for paragraph (k): | ||
“(k) mineral oil in respect of which the Minister thinks it proper to repay or remit mineral oil tax or part of that tax to the extent that the Minister thinks proper; | ||
(l) mineral oil used by a manufacturer in the production of mineral oil.”. |