Finance Act, 1999
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Charge of tax. |
95.—(1) In addition to any other duty which may be chargeable and subject to the provisions of this Chapter and any regulations made under it, a duty of excise, to be known as mineral oil tax, shall, subject to subsection (4) be charged, levied and paid at the rates specified in section 96 on all mineral oil— | |
(a) produced in the State, or | ||
(b) imported into the State. | ||
(2) For the purposes of charging mineral oil tax the volume of mineral oil shall be ascertained at a temperature of 15° Celsius and in the manner specified by the Commissioners. | ||
(3) Notwithstanding that tax in respect of mineral oil chargeable with mineral oil tax imposed by subsection (1) may already have been paid, used mineral oil, which has been recycled to render it suitable for use as a propellant, shall be liable to tax under subsection (1). | ||
(4) Notwithstanding the generality of subsection (1), only mineral oil coming within the definition of “mineral oil” in Article 2(1) of the Directive, substitute fuel and additives shall be subject to mineral oil tax. |