Finance Act, 2000

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Amendment of section 94 (interpretation, Chapter 1) of Finance Act, 1999.

93.— Section 94 of the Finance Act, 1999 , is amended in subsection (1) by—

(a) the insertion of the following definitions:

“‘dumper’ means a vehicle not exceeding 3 metres cubed in capacity when level loaded, and that is designed and constructed for use on sites of construction works (including road construction and house and other building works) for the purpose of conveying concrete, rubble, earth or other like material, where the person taking out the licence required under section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952 , shows to the satisfaction of the licensing authority that the vehicle is used mainly on such sites, and on public roads—

(a) for the purpose of proceeding to and from the site where it is to be used (and when so proceeding neither carries nor hauls any load other than such as is necessary for its propulsion or equipment), or

(b) for the purpose of conveying concrete, rubble, earth or like material for a distance of not more than one kilometre to and from any such site,

only;

‘kerosene’ means heavy oil of which more than 50 per cent by volume distils at a temperature not exceeding 240° Celsius;

‘ships’ stores’ means stores on board a ship or aircraft for use on a voyage from a place in the State to a place outside the State;”,

(b) the substitution of—

(i) the following definition for the definition of “marker”:

“‘marker’ means any substance added, or to be added, to mineral oils primarily for the purpose of the identification of such oils for excise duty purposes;”, and

(ii) the following definition for the definition of “propellant”:

“‘propellant’ means—

(a) in relation to mineral oil, mineral oil used for combustion in the engine of a motor vehicle, or

(b) in relation to heavy oil with a sulphur content greater than 50 milligrammes per kilogramme, such heavy oil used for combustion in the engine of a train;”,

and

(c) the insertion in the definition of “motor vehicle” of “a dumper or” after “a road roller or”.