Finance Act 2012
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Amendment of section 65 (cesser of application of mineral oil tax to coal) of Finance Act 2010. |
79.— Section 65 of the Finance Act 2010 is amended by substituting the following for subsection (1): | |
“(1) Chapter 1 of Part 2 of the Finance Act 1999 is amended— | ||
(a) in section 94(1) (as amended by section 78 of the Finance Act 2012) by deleting the definition of ‘coal’, | ||
(b) in section 95 by substituting the following for subsection (1) (as amended by section 78 of the Finance Act 2012): | ||
‘(1) Subject to the provisions of this Chapter, and any regulations made under it, a duty of excise, to be known as mineral oil tax, shall be charged, levied and paid on all mineral oil— | ||
(a) released for consumption in the State, or | ||
(b) released for consumption in another Member State and brought into the State.’, | ||
(c) in section 95(2) (as amended by section 78 of the Finance Act 2012) by substituting ‘Liability to mineral oil tax shall arise at the time when the mineral oil is’ for ‘Liability to mineral oil tax on mineral oil shall arise at the time when that mineral oil is’, | ||
(d) in section 95(5) (as amended by section 78 of the Finance Act 2012) by substituting ‘only mineral oil’ for ‘only mineral oil and coal’, and | ||
(e) by deleting section 100A (inserted by section 78 of the Finance Act 2012).”. |