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

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.

1

OJ No. L 203, 28.7.2001, p.20

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 2001

1

, hereby make the following regulations