Finance Act 2010

Cesser of application of mineral oil tax to coal.

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

(a) in subsection (1) of section 94—

(i) by deleting the interpretations given to “business use”, “charitable organisation”, “coal”, “dual use”, “energy intensive business”, “household”, and“mineralogical processes”, and

(ii) by substituting the following for the definition of mineral oil:

“ ‘mineral oil’ means hydrocarbon oil, liquefied petroleum gas, substitute fuel and additives;”,

(b) in subsection (2) of section 95 by deleting “other than coal”,

(c) by deleting section 95A,

(d) in section 100—

(i) by deleting subsections (2) and (3),

(ii) in paragraph (a) of subsection (5) by deleting “coal delivered or other”,

(e) by deleting section 101A.

(2) Schedule 2 to the Finance Act 1999 (as amended by paragraph (d) of subsection (1) of section 64 ) is amended by deleting the references to, and rates specified for, coal.

(3) This section has effect from such date as the Minister for Finance appoints by order for the coming into operation of Chapter 3.