(1) Chapter 3 of Part 3 of the Finance Act 2010 is amended -

(a) in section 77 -

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

"'briquettes' means milled peat which has been mechanically compressed into blocks for use as fuel;",

(ii) by substituting the following for the definition of "coal":

"'coal' means -

(a) except where paragraph (b) applies, any fuel in solid form manufactured from coal falling within CN Code 2701 or from lignite falling within CN Code 2702,

(b) any energy product within the meaning of Article 2.1 of the Directive, in solid form, for use as a fuel;",

(iii) by substituting the following for the definition of "peat":

"'peat' means peat falling within CN Code 2703 and includes any fuel in solid form manufactured from peat or manufactured from a combination of peat and any product other than coal falling within CN Code 2701 or lignite falling within CN Code 2702;",

(iv) by substituting the following for the definition of "supplier":

"'supplier' means -

(a) except where paragraph (b) applies, a taxable person within the meaning of section 2 of the Value-Added Tax Consolidation Act 2010,