Finance Act 2005

Amendment of section 94 (interpretation) of Finance Act 1999.

65.Section 94 of the Finance Act 1999 is amended—

(a) in subsection (1):

(i) by substituting the following definition for the definition of “authorised warehousekeeper”:

“ ‘authorised warehousekeeper’ means a person authorised by the Commissioners under section 109 of the Finance Act 2001 to produce, process, hold, receive or dispatch mineral oil under a suspension arrangement;”,

(ii) by inserting the following definitions after the definition of “biomass”:

“ ‘business use’, subject to Article 11 of the Directive, means use by a business entity which independently carries out, in any place, the supply of goods and services;

‘charitable organisation’ means any body of persons or trust established for charitable purposes;

‘coal’ includes lignite and solid fuels manufactured from coal or lignite;”,

(iii) by substituting the following definition for the definition of “the Directive”:

“ ‘the Directive’ means Council Directive No. 2003/96/EC of 27 October 20031 ;”,

(iv) by inserting the following definition after the definition of “the Directive”:

“ ‘dual use’ means use both as a heating fuel and for purposes other than as a motor fuel and heating fuel and includes use for chemical reduction and in electrolytic and metallurgical processes;”,

(v) by inserting the following definition after the definition of “dumper”:

“ ‘energy intensive business’ means any business entity where either the purchases of energy products and electricity amount to at least 3 per cent of the production value, or the mineral oil tax payable amounts to at least 0.5 per cent of the added value;”,

(vi) by inserting the following definition after the definition of “glasshouse”:

“ ‘greenhouse gas emissions permit’ has the meaning assigned to it by Article 2(1) of the European Communities (Greenhouse Gas Emissions Trading) Regulations 2004 ( S.I. No. 437 of 2004 );”,

(vii) by inserting the following definition after the definition of “horticultural producer”:

“ ‘household’ means a premises used as a dwelling;”,

(viii) by substituting the following definition for the definition of “mineral oil”:

“ ‘mineral oil’ means hydrocarbon oil, liquefied petroleum gas, substitute fuel, coal and additives;”,

(ix) by inserting the following definition after the definition of “mineral oil”:

“ ‘mineralogical process’ means a process classified in the NACE nomenclature under code DI 26 ‘manufacture of other non-metallic mineral products’ in Council Regulation (EEC) No. 3037/90 of 9 October 19902 on the statistical classification of economic activities in the European Community;”,

and

(x) by substituting the following definition for the definition of “tax warehouse”:

“ ‘tax warehouse’ means a premises or place approved by the Commissioners under section 109 of the Finance Act 2001 where mineral oil is produced, processed, held, received or dispatched under a suspension arrangement by an authorised warehousekeeper in the course of business;”,

(b) by inserting the following subsections after subsection (2):

“(3) A word or expression that is used in this Chapter and which is also used in Part 2 of the Finance Act 2001 has, unless a meaning is assigned to it by subsection (1) or (2) or the contrary intention otherwise appears, the same meaning in this Chapter as it has in that Part.

(4) A word or expression that is used in this Chapter and which is also used in the Directive has, unless a meaning is assigned to it by subsection (1), (2) or (3) or the contrary intention otherwise appears, the same meaning in this Chapter as it has in the Directive.”.

1OJ No. L283 of 31 October 2003, p. 51

2OJ No. L293 of 24 October 1990, p. 1