Finance Act 2016

Amendment of section 67 of Finance Act 2010 (charging and rates of natural gas carbon tax)

40. (1) Section 67 (1) of the Finance Act 2010 is amended by substituting “all natural gas, other than natural gas subject to mineral oil tax under section 95 (1)(b) of the Finance Act 1999 ,” for “all natural gas”.

(2) This section shall come into operation on such day as the Minister for Finance may appoint by order.