Finance Act 2010

Amendment of Chapter 1 (mineral oil tax) of Part 2 of Finance Act 1999.

90.— (1) Chapter 1 of Part 2 of the Finance Act 1999 is amended—

(a) in subsection (1) of section 94 by inserting the following definition after the definition of “ recycle ”:

“ ‘release for consumption’ has the same meaning as it has in Part 2 of the Finance Act 2001 ;”,

(b) in section 95 by substituting the following for subsection (1)—

“(1) In addition to any other duty that may be chargeable, and subject to the provisions of this Chapter and any regulations made under it, a duty of excise, to be known as mineral oil tax, shall, subject to subsection (4), be charged, levied and paid on all mineral oil—

(a) released for consumption in the State, or

(b) released for consumption in another Member State, and brought into the State.”.

(2) This section has effect on and from 1 April 2010.