Finance Act, 1995
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Chapter IV Implementation of Council Directive No. 94/74/EC | ||
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Application of section 104 (excisable products) of Finance Act, 1992, and reliefs for hydrocarbons. |
99.—(1) Subject to subsection (2) and notwithstanding paragraph (3) of Regulation 23 of the Regulations of 1992, only those products specified in paragraph (1) of Article 2a of the Directive shall be deemed to be excisable products referred to in paragraph (f), (g) or (h) of section 104 of the Finance Act, 1992 . | |
(2) Where products referred to in paragraph (1) of Article 2 of the Directive, other than those referred to in paragraph (1) of Article 2a of the Directive, are intended for use, offered for sale or used as heating or motor fuel (within the meaning of Part IV of the Regulations of 1992), the Commissioners may, subject to compliance with such conditions as they may think fit to impose, deem such products to be excisable products referred to in paragraph (f), (g) or (h) of section 104 of the Finance Act, 1992 . | ||
(3) The Commissioners may, subject to compliance with such conditions as they may think fit to impose— | ||
(a) remit the duties of excise imposed by paragraphs 11 (1) and 12 (1) of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 ), on hydrocarbon oil and the duty of excise imposed by section 41 (1) of the Finance Act, 1976 , on gaseous hydrocarbons in liquid form shown to their satisfaction— | ||
(i) to be present, at the time of importation into the State, in the standard tank of a motor vehicle (within the meaning of section 21 (15) of the Finance Act, 1935 ), or | ||
(ii) to be intended for use, or to have been used for injection into a blast furnace for the purposes of chemical reduction as an addition to the coke used as the principal fuel, | ||
and | ||
(b) repay the duties aforesaid payable on hydrocarbon oil or gaseous hydrocarbons in liquid form shown to their satisfaction to comply with paragraph (a) (ii). | ||
(4) In this section— | ||
“the Commissioners” means the Revenue Commissioners; | ||
“the Directive” means Council Directive No. 92/81/EEC of 19 October, 19921 , as amended by Council Directive No. 94/74/EC of 22 December, 19942 ; | ||
“the Regulations of 1992” means the European Communities (Customs and Excise) Regulations, 1992 ( S.I. No. 394 of 1992 ); | ||
“standard tank”, in relation to a motor vehicle, has the meaning assigned to it by Article 8a of the Directive and includes special containers (within the meaning of that Article). | ||