Finance Act 2013
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Amendment of Chapter 1 (mineral oil tax) of Part 2 of Finance Act 1999. |
50.— (1) Chapter 1 of Part 2 of the Finance Act 1999 is amended— | |
(a) in section 97 by inserting the following after subsection (3): | ||
“(4) For the purposes of this section, the application of a rate lower than the appropriate standard rate includes the application of a full or partial relief from mineral oil tax under any provision of excise law.”, | ||
(b) in section 101 by substituting the following for subsection (13): | ||
“(13) The Commissioners may compile a list of persons who hold an auto-fuel trader’s licence or a marked fuel trader’s licence, and of the premises or places in respect of which those licences are in force, and notwithstanding any obligation to maintain secrecy or any other restriction on the disclosure or production of information obtained by or furnished to them, the Commissioners may, by electronic means or otherwise, make available to the public— | ||
(a) those lists, and | ||
(b) in a case where any such licence has been revoked, the name of the person who held the licence, the details of the premises or place concerned and the date of revocation of the licence.”, | ||
(c) by inserting the following section before section 102: | ||
“Return of oil movements. | ||
101B.— (1) A mineral oil trader who— | ||
(a) is required, under section 101, to hold an auto-fuel trader’s licence or a marked fuel trader’s licence, or | ||
(b) produces, sells or deals in, keeps for sale or delivery, or delivers liquefied petroleum gas, or heavy oil for use for air navigation, | ||
shall furnish to an officer, in such form as the Commissioners may require, a return (in this section referred to as a ‘return of oil movements’) of the mineral oil sold, dealt in, kept for sale or delivery, supplied or delivered by that mineral oil trader during a month or such other period as the Commissioners may prescribe or otherwise require. | ||
(2) A return of oil movements shall be made by such electronic means as the Commissioners may require and, without prejudice to the generality of section 917E of the Taxes Consolidation Act 1997 , the relevant provisions of Chapter 6 of Part 38 of that Act shall apply to any such return.”, | ||
and | ||
(d) in section 102(1) by deleting paragraph (c). | ||
(2) Subsection (1)(c) comes into operation on such date as the Minister may appoint by order. |