Finance Act 2011
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Amendment of Chapter 3 (solid fuel carbon tax) of Part 3 of Finance Act 2010. |
44.— Chapter 3 of Part 3 of the Finance Act 2010 is amended by substituting the following for section 79— | |
“Liability to pay solid fuel carbon tax. | ||
79.— (1) Subject to subsection (2), tax shall be charged at the time when the solid fuel is first supplied in the State by a supplier, and that supplier shall be accountable for and liable to pay the tax charged. | ||
(2) (a) In this subsection ‘manufacture’, in relation to a solid fuel product, means the reconstituting or processing of a solid fuel to produce a solid fuel that has characteristics that are distinct from the solid fuel from which it is produced, and includes the production of compressed nuggets and briquettes, and similar products of a regular shape and size, but does not include extraction, washing, drying, breaking or grinding. | ||
(b) Subject to such conditions as the Commissioners may prescribe, or otherwise require in any particular case, tax shall not be charged on solid fuel supplied by a supplier to a manufacturer of a solid fuel product, where such solid fuel is used as a raw material in the manufacture of such product. | ||
(c) Where paragraph (b) applies, tax shall be charged at the time when the manufactured solid fuel product is first supplied in the State by a supplier, and that supplier shall be accountable for and liable to pay the tax charged.”. |