Finance Act, 1994
|
Hydrocarbons. |
84.—(1) The duty of excise on mineral hydrocarbon light oil imposed by paragraph 11 (1) of the Order of 1975, shall, in lieu of the rate specified in section 150 (1) of the Act of 1992, be charged, levied and paid, as on and from the 27th day of January, 1994, at the rate of £299.39 per 1,000 litres. | |
(2) For the purposes of the rebate of duty on mineral hydrocarbon light oil provided for in section 56 (3) of the Finance Act, 1988 , section 89 of the Finance Act, 1990 , shall apply as on and from the 27th day of January, 1994, as if the reference therein to section 40 (1) of the Finance Act, 1989 , which, by virtue of section 150 (2) of the Act of 1992, is construed as a reference to section 150 (1) of the Act of 1992, were instead a reference to subsection (1) of this section. | ||
(3) The duty of excise on hydrocarbon oil imposed by paragraph 12 (1) of the Order of 1975 shall, in lieu of the rate specified in section 56 (4) of the Finance Act, 1988 , be charged, levied and paid, as on and from the 27th day of January, 1994, at the rate of £235.49 per 1,000 litres. | ||
(4) Subject to the provisions of the Imposition of Duties (No. 265) (Excise Duty on Hydrocarbon Oils) Order, 1983 ( S.I. No. 126 of 1983 ), the amount of the rebate allowed under paragraph 12 (3) of the Order of 1975, shall, in respect of fuel oil within the meaning of paragraph 3 of the Imposition of Duties (No. 256) (Excise Duty on Hydrocarbon Oils) Order, 1981 ( S.I. No. 404 of 1981 ), which is imported or delivered from the premises of a refiner of hydrocarbon oil or from a tax warehouse on or after the 27th day of January, 1994, and in lieu of the rate specified in section 69 (1) of the Act of 1993, be the amount of duty chargeable less an amount calculated at the rate of £10.60 per 1,000 litres. | ||
(5) The duty of excise on used hydrocarbon oil imposed by Regulation 24 (2) (a) of the Regulations of 1992, shall not be charged or levied on or after the 27th day of January, 1994. | ||
(6) Section 21 (15) of the Finance Act, 1935 , is hereby amended— | ||
(a) in the definition of “motor vehicle” (as amended by section 74 (4) of the Finance Act, 1991 ) by the insertion after “1952” of “, or a mobile crane or mobile well drilling equipment or mobile concrete pumping equipment”, and the said definition, as so amended, is set out in the Table to this subsection, and | ||
(b) by the insertion after the interpretation of “combustion in the engine of a motor vehicle” of the following definitions: | ||
“the expression ‘mobile concrete pumping equipment’ means a vehicle which is designed, constructed or adapted solely for pumping concrete and which is not used for any purpose on roads other than for travel or for pumping concrete; | ||
the expression ‘mobile crane’ means a vehicle which is designed, constructed or adapted solely for lifting or elevating goods and which is not used for any purpose on roads other than for travel or for lifting or elevating goods; | ||
the expression ‘mobile well drilling equipment’ means a vehicle which is designed, constructed or adapted solely for well drilling purposes and which is not used for any purpose on roads other than for travel or for well drilling;”. | ||
TABLE | ||
the expression “motor vehicle” means a mechanically propelled vehicle which is designed, constructed, and suitable for use on roads, but does not include a tractor which is designed and constructed for use for agricultural purposes or a road roller or a vehicle referred to in paragraph 2 (b) of Part I (inserted by the Finance Act, 1991 ) of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952 , or a mobile crane or mobile well drilling equipment or mobile concrete pumping equipment. |