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S.I. No. 399/2002 - Mineral Oil Tax (Amendment) Regulations 2002

Type Statutory Instrument

Publication 2002-07-30

Last updated 2012-07-03

State In force superseded text

Text As published

Source Irish Statute Book

articles 3

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

1 amending act · 2012-07-03, S.I. No. 231/2012 - Mineral Oil Tax Regulations 2012

Reform history JSON API

The Revenue Commissioners, in exercise of the powers conferred on them by section 104 of the Finance Act 1999 (No. 2 of 1999), and for the purpose of giving effect to Commission Decision No. 2001/574/EC of 13 July 2001¹ , hereby make the following regulations:

1.

These Regulations may be cited as the Mineral Oil Tax (Amendment Regulations 2002.

2.

These Regulations shall come into operation on 1 August 2002.

3.

Regulation 34 of the Mineral Oil Tax Regulations 2001 ( S.I. No. 442 of 2001 is amended:

(a) by substituting “N-Ethyl-N-[2-(1-isobutoxyethoxy)ethyl]-4-(phenylazo)aniline” for “4-[N-ethyl-2-(1-isobutoxyethoxy)ethlyamino]azobenzene” in each place where it occurs, and

(b) by substituting “3 kilogrammes” for “2.5 kilogrammes” in both places where it occurs.


	GIVEN under my hand, 30 July 2002.
	JOSEPHINE FEEHILY Revenue Commissioner

EXPLANATORY NOTE

(This note is not part of the instrument and does not purport to be a legal interpretation)

These Regulations amend the Mineral Oil Tax Regulations, 2001 ( S.I. No. 442 of 2001 ), by altering the minimum proportion of marker to be added to gas oil or kerosene where such oil is intended for use other than as a propellant, and by amending the chemical definition of that marker.

These changes are to comply with EU Law.

Footnotes

OJ No. L 203, 28.7.2001, p.20

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