Finance Act, 2001
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Amendment of section 94 (interpretation, Chapter 1) of Finance Act, 1999. |
163.— Section 94 of the Finance Act, 1999 , is amended in subsection (1) by the substitution of the following definitions, respectively, for the definitions of “standard tank” and “substitute fuel”: | |
“‘standard tank’, in relation to a motor vehicle or other mechanically propelled vehicle, means— | ||
(a) a tank of a type permanently fixed by the manufacturer to all vehicles of the same type as the vehicle concerned and whose permanent fitting enables fuel to be used directly, both for the purpose of propulsion and, where appropriate, for the operation, during transport, of refrigeration systems and other systems, | ||
(b) a gas tank fitted to a vehicle designed for the direct use of gas as a fuel and a tank fitted to any other system with which the vehicle may be equipped, or | ||
(c) a tank of a type permanently fixed by the manufacturer to all containers of the same type as the container concerned and whose permanent fitting enables fuel to be used directly for the operation, during transport, of the refrigeration systems or other systems with which a special container is equipped; | ||
‘substitute fuel’ means any product, including biofuel, in liquid form, manufactured, produced or intended for use, capable of being used or used as fuel for a motor or as heating fuel but does not include an additive, hydrocarbon oil or liquefied petroleum gas;”. |