Finance Act 2010
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Chapter 2 Natural Gas Carbon Tax | ||
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Definitions (Chapter 2). |
66.— (1) In this Chapter— | |
“ accounting period ” means a period of 2 calendar months or such other period as the Commissioners may prescribe for the purposes of returns and payment under section 70 ; | ||
“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 6 as amended by Commission Regulation (EEC) No. 2031/2001 of 6 August 2001 7 ; | ||
“CO2” means carbon dioxide; | ||
“Commissioners” means the Revenue Commissioners; | ||
“consumer” means a person who receives a supply of natural gas for combustion; | ||
“Directive” means Council Directive No. 2003/96/EC of 27 October 2003 8 ; | ||
“emissions” means the release, on combustion of natural gas, of CO2; | ||
“ greenhouse gas emissions permit ” has the meaning assigned to it by Article 2(1) of the European Communities (Greenhouse Gas Emissions Trading) Regulations 2004 ( S.I. No. 437 of 2004 ); | ||
“natural gas” means natural gas falling within CN codes 2711 11 00 and 2711 21 00; | ||
“officer” means an officer of the Commissioners; | ||
“prescribed” means prescribed by regulations made by the Commissioners under section 74 ; | ||
“supplier” means an entity which supplies natural gas to a consumer; | ||
“ supply ” means a quantity of natural gas supplied to a consumer; | ||
“tax” means natural gas carbon tax within the meaning of subsection (1) of section 67 . | ||
6 OJ No. L256 of 7 September, 1987, p. 1 |