Finance Act 2016
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Amendment of section 97 of Finance Act 2001 (excisable products (Part 2)) | ||
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39. (1) Section 97 of the Finance Act 2001 is amended by substituting the following paragraph for paragraph (c): | ||
“(c) mineral oil within the meaning of section 94 of the Finance Act 1999 , other than vehicle gas within the meaning of that section.”. | ||
(2) This section shall come into operation on such day as the Minister for Finance may appoint by order. |