Finance Act 2008
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PART 2 Excise | ||
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Chapter 1 Electricity Tax | ||
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Interpretation (Chapter 1). |
57.— (1) In this Chapter and in Schedule 2 — | |
“ accounting period ” means a calendar year, or such other period as the Commissioners may prescribe for the purposes of payment and returns under section 60 ; | ||
“ business use ” has the same meaning that it has in Article 11 of the Directive; | ||
“ claimant ” means a person claiming repayment under section 64 ; | ||
“ CN Code ” means a Community subdivision to the combined nomenclature of the European Communities referred to in Article 1 of Council Regulation (EEC) No. 2658/87 of 23 July 1987 as amended by Council Regulation (EEC) No. 2031/2001 of 6 August 2001; | ||
“ Commissioners ” means the Revenue Commissioners; | ||
“ consumer ” means a person who receives electricity for consumption; | ||
“ Directive ” means Council Directive No. 2003/96/EC of 27 October 2003; | ||
“ dwelling ” means a premises or part of a premises used primarily as a residence; | ||
“ electricity ” means electricity falling within CN Code 2716; | ||
“ electronic means ” includes electrical, digital, magnetic, optical, electromagnetic, biometric, photonic means of transmission of data and other forms of related technology by means of which data is transmitted; | ||
“ household use ” means use in a dwelling, other than for the purposes of any business activity in such dwelling; | ||
“ local authority ” has the same meaning that it has in the Local Government Act 2001 ; | ||
“ mixed supply ” means a single supply of electricity to a consumer for more than one use, where such uses are not all chargeable at the same rate of tax; | ||
“ non-business use ” means any use other than business use and includes household use, and use by a public authority or a local authority; | ||
“ officer ” means an officer of the Commissioners; | ||
“ prescribed ” means prescribed by regulations made by the Commissioners under section 66 ; | ||
“ public authority ” has the same meaning that it has in section 2 of the Local Government Act 2001 and includes any body prescribed by the Minister for the Environment, Heritage and Local Government pursuant to paragraph (g) of that definition; | ||
“ supplier ” means an entity which supplies electricity to a consumer for consumption by such consumer as a user; | ||
“ supply ” means a quantity of electricity supplied to a consumer; | ||
“ tax ” means electricity tax within the meaning of subsection (1) of section 58 ; | ||
“ unit ” means a megawatt hour. | ||
(2) A word or expression that is used in this Chapter and which is also used in the Directive has, unless a meaning is provided by subsection (1) or the contrary intention otherwise appears, the same meaning in this Chapter as it has in the Directive. |