Finance Act 2005

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Amendment of section 96 (interpretation) of Finance Act 2001.

88.— Section 96 of the Finance Act 2001 is amended in subsection (1)—

(a) by substituting the following for the definition of “mineral oil”:

“ ‘mineral oil’ has the same meaning as it has in paragraph (c) of section 97(1);”,

(b) by inserting the following definition after the definition of “prescribed”:

“ ‘prohibited goods’ has the same meaning as it has in either—

(a) section 94 of the Finance Act 1999 , or

(b) section 73 (as amended by the Finance Act 2005) of the Finance Act 2003 ;”,

(c) by substituting the following definition for the definition of “vehicle”:

“ ‘vehicle’ means a mechanically propelled vehicle or any other conveyance, and includes any container, trailer, tank or any other thing, which—

(a) is or may be used for the storage of goods in the course of carriage, and

(b) is designed or constructed to be placed on, in or attached to any such vehicle or other conveyance;”,

(d) by substituting the following for the definition of “wine”:

“ ‘wine’ has the same meaning as it has in section 73 of the Finance Act 2003 .”,

and

(e) from such time as the Minister for Finance may appoint by order under section 86 for the coming into operation of section 71 , by substituting the following for the definition of “tobacco products”:

“ ‘tobacco products’ has the same meaning as it has in paragraph (b) of section 97(1);”.