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Finance Act 2005

Amendment of section 97 (excisable products (Part 2)) of Finance Act 2001.

89.— Section 97 of the Finance Act 2001 is amended in subsection (1)—

(a) by substituting the following for paragraphs (a) and (b):

“(a) alcohol products chargeable with alcohol products tax under section 75 of the Finance Act 2003 ;”,

and

(b) 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 paragraphs (c) and (d):

“(c) tobacco products chargeable with tobacco products tax under section 72 of the Finance Act 2005;

(d) mineral oil chargeable with mineral oil tax under section 95 of the Finance Act 1999 .”.