S.I. No. 399/2002 - Mineral Oil Tax (Amendment) Regulations 2002
The Revenue Commissioners, in exercise of the powers conferred on them by section 104 of the Finance Act 1999 (No. 2 of 1999), and for the purpose of giving effect to Commission Decision No. 2001/574/EC of 13 July 20011 , hereby make the following regulations: 1. These Regulations may be cited as the Mineral Oil Tax (Amendment Regulations 2002. 2. These Regulations shall come into operation on 1 August 2002. 3. Regulation 34 of the Mineral Oil Tax Regulations 2001 ( S.I. No. 442 of 2001 is amended: | ||||||
(a) by substituting “N-Ethyl-N-[2-(1-isobutoxyethoxy)ethyl]-4-(phenylazo)aniline” for “4-[N-ethyl-2-(1-isobutoxyethoxy)ethlyamino]azobenzene” in each place where it occurs, and | ||||||
(b) by substituting “3 kilogrammes” for “2.5 kilogrammes” in both places where it occurs. | ||||||
| ||||||
|
EXPLANATORY NOTE | ||||||
(This note is not part of the instrument and does not purport to be a legal interpretation) | ||||||
These Regulations amend the Mineral Oil Tax Regulations, 2001 ( S.I. No. 442 of 2001 ), by altering the minimum proportion of marker to be added to gas oil or kerosene where such oil is intended for use other than as a propellant, and by amending the chemical definition of that marker. | ||||||
These changes are to comply with EU Law. | ||||||