Chapter 1 of Part 2 of the Finance Act 2001 is amended -

(a) in section 96(1) -

(i) by substituting the following for the definition of "excise law":

"'excise law' means the statutes that relate to the duties of excise or the management of those duties, and the instruments made under statute that relate to those duties or the management of those duties;",

(ii) in the definition of "tobacco products" by substituting "paragraph (b) of section 97(1)" for "paragraph (c) of section 97(1)", and

(iii) by inserting the following definition:

"'standard rate' -

(a) in relation to any mineral oil has the meaning assigned to it by section 97(2) of the Finance Act 1999, and

(b) in relation to any other excisable product means the rate of excise duty chargeable on that product without the benefit of any relief;",

(b) in section 99 -

(i) by inserting the following subsection after subsection (10):

"(10A) Where any person -