Finance Act 2019
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Amendment of Chapter 1 of Part 2 of Finance Act 1999 (mineral oil tax) | ||
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41. Chapter 1 of Part 2 of the Finance Act 1999 is amended with effect as on and from 1 January 2020— | ||
(a) in section 94— | ||
(i) in subsection (1) — | ||
(I) by substituting the following definition for the definition of “combustion in the engine of a motor vehicle”: | ||
“ ‘combustion in the engine’ shall be construed as including internal combustion in such engine and external combustion as fuel for such engine;”, | ||
and | ||
(II) in the definition of “propellant”, by substituting the following for paragraph (a): | ||
“(a) in relation to mineral oil in the State, mineral oil used for combustion in the engine of a motor vehicle or a craft used for private pleasure navigation, or”, | ||
and | ||
(ii) by substituting the following for subsection (2): | ||
“(2) (a) In this Chapter ‘fuel tank’ means— | ||
(i) any tank or other vessel in or on a motor vehicle, which is used, or is capable of being used, to supply fuel for combustion in the engine of— | ||
(I) the motor vehicle for the purposes of propulsion of that vehicle, or | ||
(II) another motor vehicle which can provide traction for those purposes, | ||
or | ||
(ii) any tank or other vessel in or on a craft used for private pleasure navigation, which is used, or is capable of being used, to supply fuel for combustion in the engine of the craft for the purposes of propulsion of that craft. | ||
(b) For the purposes of subparagraph (i) of paragraph (a), it shall be presumed, until the contrary is shown, that a tank or other vessel referred to in that subparagraph is capable of being used to supply fuel for the purposes of propulsion if there is any outlet from the tank or vessel other than— | ||
(i) an outlet which is permanently and solely for the supply of fuel for refrigeration, oxygenation, thermal insulation or other specialised systems in or on the motor vehicle, or | ||
(ii) in the case of an oil or gas road tanker, an outlet which is solely for discharging fuel from the tanker. | ||
(c) For the purposes of subparagraph (ii) of paragraph (a), it shall be presumed, until the contrary is shown, that a tank or other vessel referred to in that subparagraph is capable of being used to supply fuel for the purposes of propulsion if there is any outlet from the tank or vessel other than an outlet which is permanently and solely for the supply of fuel for purposes other than as a propellant in or on the craft.”, | ||
(b) in section 96(2A)(a), by substituting “vehicle” for “motor vehicle”, | ||
(c) in section 97A(1), by inserting “up to and including 31 December 2019” after “private pleasure navigation”, | ||
(d) in section 100(4), by substituting the following paragraph for paragraph (c): | ||
“(c) present in the fuel tank of a craft used for private pleasure navigation at the time that craft is brought into the State from another Member State by a private individual, where the mineral oil has, in that Member State, been released for consumption as a propellant, except any such mineral oil that has been marked in accordance with the requirements of that other Member State.”, | ||
(e) in section 102(6)(a) — | ||
(i) in subparagraph (i), by substituting “vehicle” for “motor vehicle”, and | ||
(ii) in subparagraph (ii), by substituting “vehicle” for “motor vehicle”, | ||
and | ||
(f) in section 104(2) — | ||
(i) in paragraph (m), by substituting “as a propellant” for “combustion in the engine of a motor vehicle”, and | ||
(ii) in paragraph (q), by substituting “fuel tank in or on a motor vehicle or a craft used for private pleasure navigation” for “fuel tank in or on a motor vehicle”. |