S.I. No. 193/2004 - Mineral Oil Tax (Amendment) Regulations 2004

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.

OJ No. L336, 23.12.2003, p.107

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 2003

1

, hereby make the following regulations