Finance Act 2010
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>Chapter 3 Solid Fuel Carbon Tax | ||
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Interpretation (Chapter 3). |
77.— In this Chapter and in Schedule 1 — | |
“accounting period” means a period of 2 calendar months or such other period as the Commissioners may prescribe for the purposes of payment and returns under section 81 ; | ||
“briquettes” means milled peat which has been mechanically compressed into blocks; | ||
“ 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 9 as amended by Commission Regulation (EEC) No. 2031/2001 of 6 August 2001 10 ; | ||
“CO2” means carbon dioxide; | ||
“coal” includes coal and lignite, solid fuel manufactured from coal and lignite, and any other energy product within the meaning of Article 2.1 of the Directive in solid form; | ||
“Commissioners” means the Revenue Commissioners; | ||
“consumer” means a person who receives a supply of solid fuel for combustion; | ||
“Directive” means Council Directive No. 2003/96/EC of 27 October 2003 11 ; | ||
“emissions” means the release, on combustion of a solid fuel, 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 ); | ||
“milled peat” means granulated peat that is supplied for use as a fuel; | ||
“officer” means an officer of the Commissioners; | ||
“other peat” means peat other than milled peat and briquettes that is supplied for use as a fuel; | ||
“peat” means peat falling within CN code 2703 and includes any solid fuel manufactured from peat; | ||
“prescribed” means prescribed by regulations made by the Commissioners under section 85 ; | ||
“solid fuel” means coal or peat; | ||
“supplier” means an accountable person for the purposes of section 8 of the Value-Added Tax Act 1972 who supplies solid fuel; | ||
“supply” means the supply of a quantity of solid fuel; | ||
“tax” means solid fuel carbon tax within the meaning of subsection (1) of section 78 . | ||
9 OJ No. L256 of 7 September, 1987, p.1 |