Finance Act 2003
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Amendment of section 102 (offences) of Finance Act 1999. |
94.— Section 102 of the Finance Act 1999 is amended— | |
(a) in subsection (1) by substituting the following for paragraph (b): | ||
“(b) to use as a propellant, to invite an offer to treat for, offer for sale, keep for sale or delivery, sell or deliver, or to be in the process of delivering for such use or to keep in a fuel tank— | ||
(i) any mineral oil on which mineral oil tax at the appropriate standard rate has not been paid, | ||
(ii) any mineral oil containing one or more of the markers prescribed by regulations under section 104, or | ||
(iii) any substance where the importation of mineral oil containing such substance is prohibited by regulations made under section 104,”, | ||
(b) by substituting the following for subsection (6): | ||
“(6) (a) In the case of an offence under subsection (1), which relates to paragraph (b) of that subsection, that consists of the use of mineral oil as a propellant or keeping of mineral oil in a fuel tank in contravention of that subsection, any vehicle concerned in such offence shall be liable to forfeiture only where— | ||
(i) a concealed tank, other container or any device, contrivance or method of any kind is employed to conceal the presence in a motor vehicle of mineral oil intended for use as a propellant, or | ||
(ii) the owner or person in charge of the motor vehicle concerned in such offence does not have a permanent address in the State, or | ||
(iii) proof of payment of mineral oil tax at the rate appropriate for use of the mineral oil concerned in a fuel tank is not produced, following interrogation under the provisions of Chapter 4 of Part 2 of the Finance Act 2001 , and an officer has reasonable grounds to suspect that mineral oil tax has not been so paid, or | ||
(iv) the offence is a second or subsequent such offence by the person concerned. | ||
(b) Section 125 (3) of the Finance Act 2001 does not apply to an offence to which this subsection relates.”. |