Finance Act 2004
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Amendment of section 94 (interpretation) of Finance Act 1999. |
49.— Section 94 of the Finance Act 1999 is amended in subsection (1)— | |
(a) by substituting the following for the definition of “biofuel”: | ||
“ ‘biofuel’ means any mineral oil which is produced from biomass;”, | ||
and | ||
(b) by inserting the following definition after the definition of “biofuel”; | ||
“ ‘biomass’ means the biodegradable fraction of products, waste and residues from agriculture (including vegetal and animal substances), forestry and related industries, as well as the biodegradable fraction of industrial and municipal waste;”. |