Date-stamp loading
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 May 2002 - onwards
  Version 2 of 2    

93. Passenger road services.

(1) The Finance Act, 1999, is amended in Chapter 1 of Part 2 by substituting the following section for section 99:

"99.

(1) Where a person who -

(a) carries on a passenger road service within the meaning of section 2 of the Road Transport Act, 1932, pursuant to a passenger licence granted under section 11 of that Act.

(b) lawfully carries on, other than pursuant to such a licence, such a passenger road service,

(c) provides a school transport service pursuant to an agreement with the Minister for Education and Science,

(d) carries on a passenger road service or provides a school transport service pursuant to an agreement with a person to whom and in respect of such service to which paragraph (a), (b) or (c), as may be appropriate, applies, or

(e) subject to subsection (2), carries for reward tourists by road under contracts for group transport,

shows to the satisfaction of the Commissioners that heavy oil on which mineral oil tax has been paid has been used by such person for combustio

Comparing proposed amendment...