Finance Act 2004
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Amendment of section 100 (reliefs from mineral oil tax for certain mineral oils) of Finance Act 1999. |
51.— Section 100 of the Finance Act 1999 is amended in subsection (1) by substituting the following for paragraph (l) (inserted by the Finance Act 2001 ): | |
“(l) mineral oil used by a manufacturer in the production of mineral oil; | ||
(m) heavy oil which is intended for use or which has been used in aircraft engines during testing and maintenance of such engines.”. |