Finance Act 2005
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Amendment of section 97 (excisable products (Part 2)) of Finance Act 2001. |
89.— Section 97 of the Finance Act 2001 is amended in subsection (1)— | |
(a) by substituting the following for paragraphs (a) and (b): | ||
“(a) alcohol products chargeable with alcohol products tax under section 75 of the Finance Act 2003 ;”, | ||
and | ||
(b) from such time as the Minister for Finance may appoint by order under section 86 for the coming into operation of section 71 , by substituting the following for paragraphs (c) and (d): | ||
“(c) tobacco products chargeable with tobacco products tax under section 72 of the Finance Act 2005; | ||
(d) mineral oil chargeable with mineral oil tax under section 95 of the Finance Act 1999 .”. |