PART 2

Customs and Excise

Chapter 1

Mineral Oil Tax

94. —(1) In this Chapter and in Schedule 2, save where the context otherwise requires—

“additive” means any product (other than hydrocarbon oil, liquefied petroleum gas or substitute fuel) which may be added to—

(a) hydrocarbon oil,

(b) liquefied petroleum gas, or

(c) substitute fuel,

as an extender or for the purpose of improving performance or for any other purpose, and cognate words shall be construed accordingly;

“agricultural tractor” means a mechanically propelled vehicle which is designed or constructed primarily for use for agricultural purposes;

“alumina” means aluminium oxide;

“ASTM” means American Society for Testing and Materials;

“authorised warehousekeeper” has the meaning assigned to it by section 103 of the Finance Act, 1992 ;

“aviation gasoline” means light oil which—

(a) is specially manufactured as fuel for aircraft,

(b) is not normally used in motor vehicles, and

(c) is delivered for use solely as fuel for aircraft;

“biofuel” includes products manufactured or produced from oil seeds, cereals or other plant material for use or used as fuel for engines or motors;

“combustion in the engine of a motor vehicle” shall be construed as including internal combustion in such engine and external combustion as fuel for such engine;

“the Commissioners” means the Revenue Commissioners;

“the Directive” means Council Directive No. 92/81/EEC of 19 October, 1992¹ , as amended by Council Directive No. 94/74/EEC of 22 December, 1994² ;

“fuel oil” means heavy oil, the viscosity of which as determined by the Redwood No. 1 Viscometer at 38° Celsius is more than 115 seconds, the ash content of which is less than 0.2 per cent when tested in accordance with the method known as the ASTM D482 method or other equivalent method approved by the Commissioners and the colour of which is darker than 8 when tested in accordance with the method known as the ASTM D1500 method or other equivalent method approved by the Commissioners;

“glasshouse” means any building or structure made substantially of glass or other transparent or translucent material which is capable of being artificially heated and which is used for growing horticultural produce;

“heavy oil” means hydrocarbon oil other than light oil;

“horticultural produce” means fruit, vegetables (including fungi) of a kind grown for human consumption, flowers, pot plants, herbs, seeds, bulbs, trees and shrubs;

“horticultural producer” means a person growing horticultural produce;

“hydrocarbon oil” includes petroleum oil and oil produced from coal, shale, peat, or any other bituminous substance, and all liquid hydrocarbons, but does not include any oil which is a hydrocarbon or a bituminous or asphaltic substance and is, when tested in a manner prescribed by the Commissioners, solid or semi-solid at a temperature of 15° Celsius;

“land” includes any structure on land;

“leaded petrol” means light oil which—

(a) contains more than 0.013 grammes of lead per litre as established in accordance with the provisions of Council Directive No. 85/210/EEC of 20 March, 1985¹ , and

(b) is not aviation gasoline;

“light oil” means hydrocarbon oil of which, when tested in accordance with the method known as the ASTM D86 method or other equivalent method approved by the Commissioners, not less than 50 per cent by volume distils at a temperature not exceeding 185° Celsius or of which not less than 95 per cent by volume distils at a temperature not exceeding 240° Celsius or which, when tested in accordance with the method known as the ASTM D93 or other equivalent method approved by the Commissioners has a flashpoint of less than 22.8° Celsius but does not include white spirit or light oil which is charged as heavy oil in accordance with section 96 (4);

“liquefied petroleum gas” includes methane;

“marker” means a combination of chemical compounds added, or to be added, to mineral oils primarily for the purpose of the identification of such oils for excise duty purposes;

“Member State” means a Member State of the European Union;

“methane” means a colourless, odourless, flammable gas, having the chemical formula CH₄, of density 0.7168 grammes per litre and a boiling point of -161.4° Celsius;

“mineral oil” means hydrocarbon oil, liquefied petroleum gas, substitute fuel and additives;

“the Minister” means the Minister for Finance;

“mobile concrete pumping equipment” means a vehicle which is designed, constructed or adapted solely for pumping concrete and which is not used for any purpose on roads other than for travel or for pumping concrete;

“mobile crane” means a vehicle which is designed, constructed or adapted solely for lifting or elevating goods and which is not used for any purpose on roads other than for travel or for lifting or elevating goods;

“mobile well drilling equipment” means a vehicle which is designed, constructed or adapted solely for well drilling purposes and which is not used for any purpose on roads other than for travel or for well drilling;

“motor” means any device that converts mineral oil into mechanical energy to produce motion and includes an engine of a motor vehicle and a stationary engine;

“motor octane number” means the motor octane number measured in accordance with the methods outlined in the Irish Standard I.S./EN 228: 1994 or other equivalent method approved by the Commissioners;

“motor vehicle” means a mechanically propelled vehicle which is designed, constructed or modified to be suitable for use on roads, including any vehicle which is designed, constructed or modified to be suitable for traction on a road by a mechanically propelled vehicle, but does not include an agricultural tractor or a road roller or an off-road dumper, or a mobile crane or mobile well drilling equipment or mobile concrete pumping equipment;

“officer” means an officer of the Commissioners;

“off-road dumper” means a vehicle exceeding 3 metres cubed in capacity, level loaded, designed and constructed primarily for use on sites of construction works (including road construction and house and other building works) for the purpose of conveying concrete, rubble, earth or other like materials and incapable by reason of its design and construction of exceeding a speed of 55 kilometres per hour on a level road under its own power and which is the subject of a special permit under Article 17 of the Road Traffic (Construction, Equipment and Use of Vehicles) Regulations, 1963 (S.I. No. 190 of 1963);

“prescribed” means prescribed by regulations made by the Commissioners under section 104 ;

“private pleasure craft” means any craft used by its owner or the natural or legal person who enjoys its use either through hire or through any other means, for other than commercial purposes and in particular other than for the carriage of passengers or goods or for the supply of services for consideration or for the purposes of public authorities;

“private pleasure flying” means the use of an aircraft by its owner or the natural or legal person who enjoys its use either through hire or through any other means, for other than commercial purposes and in particular other than for the carriage of passengers or goods or for the supply of services for consideration or for the purposes of public authorities;

“producing”, in relation to mineral oils, includes manufacturing, refining, recycling, subjecting to a specific process within the meaning of paragraph 1 of Article 5 of the Directive, and any other method of processing and obtaining of mineral oil from any natural source and “production” and other cognate words shall be construed accordingly;

“prohibited goods” means any machinery, apparatus, equipment, vessel, substance or other thing which is being used, or was used, or is intended to be used—

(a) in the removal from any mineral oil of any prescribed marker or any substance prohibited by regulations made under section 104 , or

(b) for the purpose of impeding the identification in any mineral oil of any prescribed marker;

“propellant” means for combustion in the engine of a motor vehicle;

“recycle”, in relation to mineral oil, means to undergo any process of restoration which renders it suitable for reuse and cognate words shall be construed accordingly;

“research octane number” means the research octane number measured in accordance with the methods outlined in the Irish Standard I.S./EN 228: 1994 or other equivalent method approved by the Commissioners;

“special container” means any container fitted with specially designed apparatus for refrigeration, oxygenation, thermal insulation or other systems;

“standard tank”, in relation to a motor vehicle, means—

(a) a tank of a type permanently fixed by the manufacturer to all motor 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 motor 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 or used as fuel for a motor or as heating fuel but does not include an additive, hydrocarbon oil or liquefied petroleum gas;

“super unleaded petrol” means light oil which is not leaded petrol and which has a research octane number of 96 or more and a motor octane number of 86 or more;

“tax warehouse” has the meaning assigned to it by section 103 of the Finance Act, 1992 ;

“unleaded petrol” means light oil which—

(a) contains not more than 0.013 grammes of lead per litre as established in accordance with the provisions of Council Directive No. 85/210/EEC of 20 March, 1985,

(b) has a research octane number of less than 96 or a motor octane number of less than 86, and

(c) is not aviation gasoline.

(2) (a) In this Chapter “fuel tank” means any tank or other container in or on a motor vehicle which is used or is capable of being used to supply fuel for combustion in the engine of the motor vehicle for the purposes of propulsion or of another motor vehicle which can provide traction for such purposes.

(b) It shall be presumed, until the contrary is shown, that a fuel tank is capable of being used to supply fuel for the purposes of propulsion if there are any outlets from the fuel tank other than—

(i) those which are permanently and solely connected to and for the sole supply of fuel for refrigeration, oxygenation, thermal insulation or other specialised systems in or on the motor vehicle, or

(ii) those which are solely for the purpose of discharging fuel from an oil road tanker to a vessel or tank separate from such oil tanker.

95. —(1) In addition to any other duty which may be chargeable and subject to the provisions of this Chapter and any regulations made under it, a duty of excise, to be known as mineral oil tax, shall, subject to subsection (4) be charged, levied and paid at the rates specified in section 96 on all mineral oil—

(a) produced in the State, or

(b) imported into the State.

(2) For the purposes of charging mineral oil tax the volume of mineral oil shall be ascertained at a temperature of 15° Celsius and in the manner specified by the Commissioners.

(3) Notwithstanding that tax in respect of mineral oil chargeable with mineral oil tax imposed by subsection (1) may already have been paid, used mineral oil, which has been recycled to render it suitable for use as a propellant, shall be liable to tax under subsection (1).

(4) Notwithstanding the generality of subsection (1), only mineral oil coming within the definition of “mineral oil” in Article 2(1) of the Directive, substitute fuel and additives shall be subject to mineral oil tax.

96. —(1) Mineral oil tax shall be charged at the rates specified in Schedule 2..

(2) The rate of tax at which additives shall be charged shall be the rate applicable to the mineral oil in which the additive is used or intended for use.

(3) The rate of tax on used mineral oil chargeable to tax under section 95 (3) shall be the rate applicable to heavy oil used as a propellant.

(4) Where it is shown to the satisfaction of the Commissioners that any light oil is an oil which, according to its use, should be classed with heavy oil the oil shall be liable to tax at the rate appropriate to such heavy oil.

97. —(1) Where a mineral oil product is liable to mineral oil tax at a rate lower than the appropriate standard rate, such lower rate may, subject to section 98 be applied by the Commissioners by means of remission or repayment of the difference between the standard rate and the lower rate concerned or, where the rate at which mineral oil tax was previously paid was lower than the standard rate, the difference between that rate and the lower rate at which the product is liable.

(2) The standard rate in relation to light oils means the appropriate rate for petrol and in relation to any other mineral oil product means the rate for that product when it is used as a propellant.

(3) The application of a rate lower than the standard rate concerned may be subject to the Commissioners being satisfied as to the intended or actual use of the oil concerned and to such other conditions as they may impose and to compliance with such conditions.

98. —(1) Where a horticultural producer shows, to the satisfaction of the Commissioners that heavy oil or liquefied petroleum gas on which mineral oil tax has been paid was used by that producer either—

(a) in the production of horticultural produce in one or more than one glasshouse of a total area of not less than a quarter of an acre, or

(b) in the cultivation of mushrooms in one or more than one building or structure of a total area of not less than 3,000 square feet,

the Commissioners shall, subject to compliance with such conditions as they may think fit to impose, repay to such producer the amount of mineral oil tax paid less an amount calculated at the rate of £4.40 per 1,000 litres on such oil or gas.

(2) Claims for repayment by virtue of subsection (1) shall be made in such form as the Commissioners may direct and shall be in respect of oil used within a period of one calendar month and no repayment may be made unless the claim is made within 3 months following the end of each such period or within such longer period as the Commissioners may, in any particular case, allow.

99. —(1) Where a person, being a person who carries on a passenger road service within the meaning of section 2 of the Road Transport Act, 1932 , and who either is the licensee under a passenger licence granted under section 11 of that Act in respect of the passenger road service or is exempted from the application of section 7 of that Act shows to the satisfaction of the Commissioners that heavy oil on which mineral oil tax has been paid has been used by such person for combustion in the engine of a mechanically propelled vehicle used in the passenger road service, the Commissioners shall, subject to compliance with such conditions as they may think fit to impose, repay to such person the amount of mineral oil tax paid less an amount calculated at the rate of £17.90 per 1,000 litres on such mineral oil so used.

(2) Claims for repayment by virtue of subsection (1) shall be made in such form as the Commissioners may direct and shall be in respect of oil used within a period of one calendar month and no repayment may be made unless the claim is made within 3 months following the end of each such period or within such longer period as the Commissioners may, in any particular case, allow.

100. —(1) Subject to it being shown to the satisfaction of the Commissioners that the condition or conditions in this section which are necessary for eligibility for relief from mineral oil tax and any other conditions imposed by the Commissioners have been complied with, a relief from mineral oil tax shall be granted on—

(a) mineral oil used for purposes other than motor or heating fuel;

(b) any mineral oil on which mineral oil tax was paid and which was subsequently allowed by the Commissioners to be put in a tax warehouse;

(c) any mineral oil exported from the State to a place outside the European Union;

(d) any mineral oil shipped for use as ships' stores;

(e) fuel oil intended for use in, or in connection with, the manufacture of alumina, or for the maintenance of the manufactory in which the said manufacture is carried on;

(f) mineral oil present, at the time of importation into the State, in the standard tank of a motor vehicle provided that, in the case of oil in a fuel tank, such oil was released in a Member State for use as a propellant;

(g) mineral oil intended for use, or which has been used for injection into a blast furnace for the purposes of chemical reduction as an addition to the coke used as the principal fuel;

(h) mineral oil which is intended for use or has been used as fuel for the purpose of sea navigation, including sea-fishing, other than in private pleasure craft;

(i) heavy oil intended for use or which has been used as fuel for the purpose of air navigation other than private pleasure flying;

(j) used mineral oil which is recycled and which is used or intended for purposes other than as a propellant;

(k) mineral oil in respect of which the Minister thinks it proper to repay or remit mineral oil tax or part of that tax to the extent that the Minister thinks proper.

(2) Where mineral oil is eligible for relief from tax under the provisions of subsection (1) the relief may be granted by the Commissioners by means of remission or repayment of mineral oil tax.

(3) Claims for remission or repayment by virtue of subsection (2) shall be made in such form as the Commissioners may direct and shall be in respect of oil used within a period of one calendar month and no repayment may be made unless the claim is made within 3 months following the end of each such period or within such longer period as the Commissioners may, in any particular case, allow.

101. —(1) There shall be charged, levied and paid on a licence granted by the Commissioners to be taken out annually by every person who produces, sells, delivers or deals in on any premises any mineral oil, other than additives, for use as a propellant which is chargeable with mineral oil tax, a duty of excise, in this Chapter referred to as the licence duty, in respect of each such premises.

(2) Any licence or authorisation granted under paragraph 12(12) of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975), section 42 of the Finance Act, 1976 , section 45 of the Finance Act, 1989 , or section 116 of the Finance Act, 1995 , which is subsisting at the commencement of this provision shall be deemed to be a licence granted under this section until the date on which it is expressed to expire.

(3) The Commissioners may, on application to them in writing and on furnishing them with such information as they may reasonably require, grant to the person concerned a licence under this section.

(4) A licence shall not be granted under this section unless a tax clearance certificate in relation to that licence has been issued in accordance with section 1094 of the Taxes Consolidation Act, 1997 .

(5) A licence granted under this section shall be subject to such conditions, if any, as the Commissioners may specify in the licence and any such conditions shall be complied with by the person concerned.

(6) A licence granted under this section may make different provisions for persons, premises or mineral oil of different classes or descriptions, for different circumstances and for different cases.

(7) The Commissioners may revoke any licence granted, or deemed to be granted, under this section if it appears to them that any condition specified in the licence has not been or is not being complied with.

(8) Licence duty shall be charged at the rate of £30 per year or part of a year.

102. —(1) It shall be an offence under this subsection for a person—

(a) to contravene or fail to comply, whether by act or omission, with the provisions of this Chapter or any regulation made under section 104 or any condition imposed under this Chapter or under such regulation,

(b) to use as a propellant, to sell or deliver for such use or keep in a fuel tank—

(i) any mineral oil on which mineral oil tax at the appropriate standard rate has not been paid,

(ii) any mineral oil containing one or more markers prescribed by regulations under section 104 , or

(iii) any substance where the importation of mineral oil containing such substance is prohibited by regulation made under section 104 ,

(c) to purchase or receive mineral oil for use as a propellant from a person who is not the holder of a licence issued under section 101 ,

(d) to produce or sell on, or to deliver from, any premises, or otherwise deal in, any mineral oil, other than additives, for use as a propellant which is chargeable with mineral oil tax unless such person holds a licence granted under section 101 in respect of such mineral oil and in respect of such premises, or

(e) being the holder of a licence granted under section 101 , not to display such licence on the premises to which such licence relates.

(2) Without prejudice to any other penalty to which a person may be liable, where such person is guilty of an offence under subsection (1), he or she shall be liable on summary conviction to a fine of £1,000.

(3) It shall be an offence under this subsection—

(a) without the consent in writing of the Commissioners, to remove or attempt to remove or be knowingly concerned in removing or attempting to remove from any mineral oil—

(i) any prescribed marker, or

(ii) any substance where the importation of mineral oil containing such substance is prohibited by regulation made under section 104 ,

(b) to knowingly deal in any mineral oil from which any such prescribed marker or substance referred to in subsection (1)(b)(iii) has been removed or to which any thing has been added for the purpose of impeding the identification in the said mineral oil of any such marker or such substance, or

(c) to keep prohibited goods in any premises or on any land.

(4) Without prejudice to any other penalty to which a person may be liable, where such person is guilty of an offence under subsection (3) he or she shall be liable—

(a) on summary conviction to a fine of £1,000 or, at the discretion of the Court, to imprisonment for a term not exceeding 12 months or to both, or

(b) on a conviction on an indictment, to a fine of £10,000 or, at the discretion of the Court, to imprisonment for a term not exceeding 5 years or to both.

(5) The mineral oil in respect of which an offence under subsection (1) or (3) was committed and any substance mixed with such oil shall be liable to forfeiture.

(6) In the case of—

(a) an offence under subsection (1), where—

(i) a concealed tank, other container or any device, contrivance or method of any kind, is employed to conceal the presence in the motor vehicle of mineral oil intended for use as a propellant, or

(ii) the owner or person in charge of the motor vehicle does not have a permanent address in the State, or

(iii) proof of payment of mineral oil tax at the rate appropriate for use of the mineral oil concerned in a fuel tank is not produced, following interrogation under the provisions of Chapter II of Part II of the Finance Act, 1995 , and an officer has reasonable grounds to suspect that mineral oil tax has not been so paid,

or

(b) a second or subsequent offence by a person under subsection (1),

the vehicle shall be liable to forfeiture.

(7) Any prohibited goods in respect of which an offence is committed under subsection (3) and any mineral oil found at the place where and at the time at which such offence was committed, any conveyance or container or any other thing which was used for the carriage, storage or concealment of any such prohibited goods or mineral oil shall be liable to forfeiture.

(8) Section 13 (as amended by section 17 of the Criminal Justice Act, 1984 ) of the Criminal Procedure Act, 1967 , shall apply in relation to an offence under this section.

(9) Where an offence under subsection (3) is committed by a body corporate and the offence is shown to have been committed with the consent or connivance of any person who, when the offence was committed, was a director, manager, secretary or other officer of the body corporate or a member of the committee of management or other controlling authority of the body corporate that person shall also be deemed to be guilty of an offence and may be proceeded against and punished as if guilty of the first-mentioned offence.

103. —(1) Where in any proceedings to recover a penalty under section 102 —

(a) the offence in respect of which the penalty is claimed consists of the use of mineral oil as a propellant or the keeping of mineral oil in a fuel tank in contravention of that section, and

(b) it is proved that mineral oil was found in the fuel tank,

the mineral oil so found shall be presumed (unless or until the contrary is proved) to have been kept in the fuel tank in contravention of that section and to have been so kept in such contravention by—

(i) either the owner of the vehicle or, if a person other than the owner was at the time at which it is alleged the offence was committed entitled to possession of the vehicle, the person so entitled, and

(ii) if a person other than the owner or the person entitled as aforesaid was at the time at which it is alleged the offence was committed in charge of the vehicle, the person so in charge.

(2) In any proceedings against a person for selling, delivering, using or keeping for use as a propellant, mineral oil on which mineral oil tax has not been paid, or on which tax at a rate lower than the rate appropriate to its use as a propellant has been paid, it shall be presumed, until the contrary is proved, that mineral oil tax has not been paid or that mineral oil tax has been paid at such lower rate as the case may be.

(3) Whenever a person who is the owner or the occupier for the time being of premises or land in or on which prohibited goods are found is charged in any legal proceedings with contravening that section, the prohibited goods shall, until the contrary is proved, be presumed to have been kept by such person in the said premises, or on the said land (as the case may be), in contravention of that section.

104. —(1) The Commissioners may, for the purposes of managing, securing and collecting mineral oil tax or for the protection of the revenue derived from that tax, make regulations.

(2) In particular, but without prejudice to the generality of subsection (1), regulations made under this section may—

(a) govern the production, movement, importation, treatment, sale, delivery, warehousing, keeping, storage, removal to and from storage, exportation and use of mineral oil;

(b) provide for securing, paying, collecting, remitting and repaying mineral oil tax;

(c) regulate the issue of licences granted under section 101 ;

(d) require a person who produces, imports, treats, sells, delivers, keeps, stores, deals in, exports or uses mineral oil to keep in a specified manner, and to preserve for a specified period, such accounts and records relating to such mineral oil as may be specified and any other books, documents, accounts or other records (including records in a machine readable form) relating to the production, importation, treatment, purchase, receipt, sale, delivery, keeping, storage, removal to or from storage, disposal, exportation or use of mineral oil and to allow any officer to inspect and take copies of, or extracts from, such books, documents, accounts and other records (including, in the case of records in a machine readable form, copies in a readable form);

(e) require any person mentioned in paragraph (d) to notify the proper officer of all places and premises and of all vessels, storage tanks and pipelines intended to be used by him or her in the carrying on of his or her business and provide for the method of such notification;

(f) require any person mentioned in paragraph (d) to furnish, at such times and in such form as may be specified, such information and returns in relation to mineral oils as may be specified;

(g) require a person who is an owner of or who is for the time being in charge of any motor vehicle constructed or adapted to use liquefied petroleum gas or substitute fuel as a propellant in that vehicle to give such information in relation to the supply or use of such mineral oil as may be specified;

(h) require as a condition of allowing in respect of any mineral oil the application of a rate lower than the appropriate standard rate for the mineral oil concerned or any exemption or relief from mineral oil tax, subject to such exceptions as the Commissioners may allow, that there shall have been added to that mineral oil at such time and in such manner and in such proportions as may be prescribed, one or more prescribed markers and that a declaration to that effect is furnished;

(i) specify the substances which are to constitute a prescribed marker for the purposes of paragraph (h) and specify the procedures for the approval of such markers;

(j) prohibit the addition to any mineral oil of any prescribed marker except in such circumstances as may be prescribed;

(k) prohibit the addition to or mixing with any mineral oil of any substance, not being a prescribed marker, including any substance which is calculated to impede the identification of a prescribed marker;

(l) prohibit the importation, keeping for sale, transportation or delivery of any mineral oil to which has been added any substance, not being a prescribed marker, including any substance which is calculated to impede the identification of a prescribed marker;

(m) prohibit the importation, sale or delivery of any mineral oil in which a prescribed marker is present unless it is present in the proportions prescribed and unless such mineral oil is intended for use for a purpose other than combustion in the engine of a motor vehicle and a declaration to that effect is furnished;

(n) require containers for the storage or transportation of mineral oil to be marked in such a manner as may be prescribed;

(o) require that aviation gasoline shall be deposited in a tax warehouse prior to its delivery for home use;

(p) prohibit the use of aviation gasoline otherwise than as a fuel for aircraft;

(q) prohibit the taking of aviation gasoline into a fuel tank in or on a motor vehicle;

(r) provide that aviation gasoline shall not be mixed with any other substance, save with the permission of the Commissioners.

(3) Regulations made under this section may make different provisions for persons, premises or products of different classes or descriptions, for different circumstances and for different cases.

105. —(1) (a) Subject to paragraph (b) and to subsection (2), the provisions of the Customs Acts and of any instrument relating to duties of customs made under statute and not otherwise applied by this Chapter shall, with any necessary modifications, apply in relation to mineral oil tax imposed by section 95 on mineral oil imported into the State as they apply in relation to duties of customs.

(b) Where, in relation to mineral oil tax, there is a provision in this Chapter corresponding to a provision of the Customs Acts or of any instrument relating to duties of customs made under statute, the latter provision shall not apply in relation to that tax.

(2) (a) Subject to paragraph (b), the provisions of the statutes which relate to the duties of excise and the management thereof and of any instrument relating to the duties of excise made under statute and not otherwise applied by this Chapter shall, with any necessary modifications, apply in relation to mineral oil tax imposed by section 95 on mineral oil produced in the State or exported to or imported from a Member State as they apply to duties of excise.

(b) Where, in relation to mineral oil tax, there is a provision in this Chapter corresponding to a provision of the statutes which relate to the duties of excise or of any instrument relating to the duties of excise made under statute, the latter provision shall not apply in relation to that tax.

(3) This Chapter, so far as it relates to mineral oil tax on imported goods imposed by section 95 , shall be construed together with the Customs Acts and any instrument relating to the customs made under statute and, so far as it relates to the said tax on goods made in the State, or exported to or imported from a Member State shall be construed together with the statutes which relate to the duties of excise and the management of those duties and any instrument relating to the duties of excise and the management of those duties made under statute.

106. —(1) The enactments set out in Part 1 and Part 2 of Schedule 3 (which enactments are in this Chapter referred to as “the repealed enactments”) are hereby repealed in the case of those set out in the said Part 1, and revoked in the case of those set out in the said Part 2, to the extent mentioned in the third column of those Parts opposite the reference to the enactment concerned.

(2) If, and in so far as a provision of this Chapter operates, as from the day appointed under section 109 , in substitution for a provision of the repealed enactments, any order or regulation made or having effect as if made, and any thing done or having effect as if done, under the substituted provision before that day shall be treated as from that day as if it were an order or regulation made or a thing done under such provision of this Chapter.

107. —(1) The provisions of this Chapter shall apply subject to so much of any Act which contains provisions relating to or affecting excise duties as—

(a) is not repealed by this Chapter, and

(b) would have operated in relation to these duties if this Chapter had not been substituted for the repealed enactments.

(2) The Commissioners shall have all the jurisdictions, powers and duties in relation to mineral oil tax which they had in relation to the corresponding excise duties.

(3) The continuity of the operation of the law relating to excise duties on mineral oils shall not be affected by the substitution of this Chapter for the repealed enactments.

(4) Any reference, whether express or implied, in any enactment or document (including this Chapter)—

(a) to any provision of this Chapter, or

(b) to things done or to be done under or for the purposes of any provision of this Chapter,

shall, if and in so far as the nature of the reference permits, be construed as including, in relation to the times, years or periods, circumstances or purposes in relation to which the corresponding provision in the repealed enactments applied or had applied, a reference to, or, as the case may be, to things done or to be done under or for the purposes of, that corresponding provision.

(5) Any reference, whether express or implied, in any enactment or document (including the repealed enactments and enactments passed and documents made)—

(a) to any provision of the repealed enactments, or

(b) to things done or to be done under or for the purposes of any provision of the repealed enactments,

shall, if and in so far as the nature of the reference permits, be construed as including, in relation to the times, years or periods, circumstances or purposes in relation to which the corresponding provision of this Chapter applies, a reference to, or as the case may be, to things done or deemed to be done or to be done under or for the purposes of, that corresponding provision.

(6) All officers who stood authorised or nominated for the purposes of any provision of the repealed enactments shall be deemed to be authorised or nominated, as the case may be, for the purposes of the corresponding provision of this Chapter.

(7) All instruments, documents, authorisations and letters or notices of appointment made or issued under the repealed enactments and in force immediately before the commencement of this provision shall continue in force as if made or issued under this Chapter.

108. —Mineral oil tax imposed by section 95 is hereby placed under the care and management of the Commissioners.

109. —This Chapter shall come into operation on such day as the Minister may appoint by order, and different days may be so appointed for different provisions or for different purposes.

¹ O.J. No. L316 of 31 October, 1992, p. 12

² O.J. No. L365 of 31 December, 1994, p. 46

¹ O.J. No. L96 of 3 April, 1985, p.25