Finance Act, 1999


96.—(1) Mineral oil tax shall be charged at the rates specified in Schedule 2 ..

(2) The rate of tax at which additives shall be charged shall be the rate applicable to the mineral oil in which the additive is used or intended for use.

(3) The rate of tax on used mineral oil chargeable to tax under section 95 (3) shall be the rate applicable to heavy oil used as a propellant.

(4) Where it is shown to the satisfaction of the Commissioners that any light oil is an oil which, according to its use, should be classed with heavy oil the oil shall be liable to tax at the rate appropriate to such heavy oil.