Chapter 1 of Part 2 of the Finance Act 1999 is amended -

(a) in section 99A -

(i) in subsection (1) by inserting the following definition:

"'purchase in bulk' means the purchase of gas oil by a qualifying road transport operator, where that gas oil is delivered, in a quantity exceeding 2000 litres or such other quantity as the Commissioners may prescribe, to a premises or place that is under the control of a qualifying road transport operator;",

and

(ii) by inserting the following subsection after subsection (4):

"(4A)

(a) Except where paragraph (c) applies, a repayment under subsection (2) shall only be made in respect of gas oil purchased, by the qualifying road transport operator concerned, by means of a fuel card approved by the Commissioners for that purpose (referred to in this subsection as an 'approved fuel card').

(b) Repayment under subsection (2) may, in the case of purchases by means of an approved fuel card, be subject to a minimum quantity of gas oil, prescribed by the Commissioners, for each such purchase.

(c) A repayment under subsection (2) may, subject to paragraph (d) and to such requirements as the Commissioners may prescribe or otherwise impose, be made in respect of gas oil that is purchased in bulk by a qualifying road transport operator.