S.I. No. 193/2004 - Mineral Oil Tax (Amendment) Regulations 2004
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. 2003/900/EC of 17 December 20031 , hereby make the following regulations: 1. These Regulations may be cited as the Mineral Oil Tax (Amendment) Regulations 2004. 2. Regulation 34 of the Mineral Oil Tax Regulations 2001 ( S.I. No. 442 of 2001 ), as amended by Regulation 3 of the Mineral Oil Tax (Amendment) Regulations 2002 ( S.I. No. 399 of 2002 ), is amended by substituting “not less than 3 kilogrammes and not more than 4.5 kilogrammes” for “not less than 3 kilogrammes” in both places where it occurs. | ||
GIVEN under my hand, | ||
29 April 2004. | ||
JOSEPHINE FEEHILY, | ||
Revenue Commissioner. | ||
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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 ), as amended by the Mineral Oil Tax (Amendment) Regulations 2002 ( S.I. No. 399 of 2002 ), by specifying the maximum proportion of marker that may be added to gas oil or kerosene where such oil is intended for use other than as a propellant. | ||
These changes are to comply with EU Law. | ||