LegalizeS.I. No. 193/2004 - Mineral Oil Tax (Amendment) Regulations 2004
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
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. 2003/900/EC of 17 December 20031 , hereby make the following regulations:
1.
These Regulations may be cited as the Mineral Oil Tax (Amendment) Regulations 2004.
2.
Regulation 34 of the Mineral Oil Tax Regulations 2001 ( S.I. No. 442 of 2001 ), as amended by Regulation 3 of the Mineral Oil Tax (Amendment) Regulations 2002 ( S.I. No. 399 of 2002 ), is amended by substituting “not less than 3 kilogrammes and not more than 4.5 kilogrammes” for “not less than 3 kilogrammes” in both places where it occurs.
GIVEN under my hand,
29 April 2004.
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 ), as amended by the Mineral Oil Tax (Amendment) Regulations 2002 ( S.I. No. 399 of 2002 ), by specifying the maximum proportion of marker that may be added to gas oil or kerosene where such oil is intended for use other than as a propellant.
These changes are to comply with EU Law.
Footnotes
OJ No. L336, 23.12.2003, p.107
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