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

(a) in section 97 by substituting the following for subsection (3) -

"(3) The application of a rate lower than the standard rate concerned may be subject to the satisfaction of the Commissioners as to the use or intended use of the mineral oil concerned, and they may, accordingly, prescribe or otherwise impose conditions for -

(a) the keeping for sale or selling, or

(b) the delivery or keeping for delivery,

of such mineral oil.",

(b) in section 102 by inserting the following after subsection (1A):

"(1B) It shall be an offence under this subsection for a person -

(a) to sell or to keep for sale, or

(b) to deliver or to keep for delivery,

any mineral oil to which a rate lower than the appropriate standard rate has been applied, and to which markers have, accordingly, been added as prescribed, where such person has failed to comply with a condition prescribed or otherwise imposed under section 97(3), for the sale, keeping for sale, delivery or keeping for delivery (as the case may be) of such mineral oil.",