Finance Act, 2000
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Amendment of section 99 (passenger road services) of Finance Act, 1999. |
95.—(1) Section 99 of the Finance Act, 1999 , is amended by the substitution of the following subsection for subsection (1): | |
“(1) Where a person who— | ||
(a) carries on a passenger road service within the meaning of section 2 of the Road Transport Act, 1932 , pursuant to a passenger licence granted under section 11 of that Act, | ||
(b) lawfully carries on, other than pursuant to such a licence, such a passenger road service, | ||
(c) provides a school transport service pursuant to an agreement with the Minister for Education and Science, or | ||
(d) carries on a passenger road service or provides a school transport service pursuant to an agreement with a person to whom paragraph (a), (b) or (c), as may be appropriate, applies, | ||
shows to the satisfaction of the Commissioners that heavy oil on which mineral oil tax has been paid has been used by such person for combustion in the engine of a mechanically propelled vehicle used in the provision of such service, the Commissioners shall, subject to compliance with such conditions as they may think fit, repay to such person the amount of mineral oil tax paid less an amount calculated at the rate of £17.90 per 1,000 litres on such mineral oil so used.”. | ||
(2) Subsection (1) of the said section 99 (inserted by this section) shall, on and from such day as may be specified by order of the Minister for Finance, apply only to heavy oil with a maximum sulphur content of 50 milligrammes per kilogramme. |