Finance Act 2005
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Amendment of section 110 (scope (Chapter 2)) of Finance Act 2001. |
92.— Section 110 of the Finance Act 2001 is amended by substituting the following for subsection (1): | |
“(1) This Chapter shall apply to all excisable products except that, in the case of mineral oil, it shall apply only to products specified in paragraph (1) of Article 20 of Council Directive No. 2003/96/EC of 27 October 20031 or which have been the subject, under paragraph (2) of that article, of a decision to make such products subject to the control and movement provisions of the Directive.”. | ||