Finance Act, 2000
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Hydrocarbon oil used in trains. |
96.—(1) In this section “the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 ). | |
(2) Notwithstanding the provisions of paragraph 12(3) of the Order of 1975, the rebate allowed under that paragraph shall, in respect of hydrocarbon oil used in the engine of a train, apply only to such oil with a maximum sulphur content of 50 milligrammes per kilogramme. | ||
(3) It shall be an offence for a person to use for combustion in the engine of a train, or to keep in the fuel tank of a train, hydrocarbon oil that has a sulphur content greater than 50 milligrammes per kilogramme— | ||
(a) where any duty of excise payable in respect thereof under paragraph 12(1) of that Order has not been paid, or | ||
(b) on which a rebate under paragraph 12(3) of that Order has been allowed. | ||
(4) Without prejudice to any other penalty to which a person may be liable, where such person is guilty of an offence under subsection (3), he or she shall be liable on summary conviction to a fine of £1,000. | ||
(5) References in subsection (13) and subsection (13A) (inserted by section 78 of the Finance Act, 1974 ) of section 21 of the Finance Act, 1935 , to a motor vehicle shall be construed as including references to a train. | ||
(6) This section shall come into operation on such day as the Minister for Finance may appoint by order. |