Section 94 of the Finance Act 1999 is amended -

(a) in subsection (1):

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

"'authorised warehousekeeper' means a person authorised by the Commissioners under section 109 of the Finance Act 2001 to produce, process, hold, receive or dispatch mineral oil under a suspension arrangement;",

(ii) by inserting the following definitions after the definition of "biomass":

"'business use', subject to Article 11 of the Directive, means use by a business entity which independently carries out, in any place, the supply of goods and services;

'charitable organisation' means any body of persons or trust established for charitable purposes;

'coal' includes lignite and solid fuels manufactured from coal or lignite;",

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

"'the Directive' means Council Directive No. 2003/96/EC of 27 October 2003 [OJ No. L283 of 31 October 2003, p. 51];",

(iv) by inserting the following definition after the definition of "the Directive":

"'dual use' means use both as a heating fuel and for purposes other than as a motor fuel and heating fuel and includes use for chemical reduction and in electrolytic and metallurgical processes;",

(v) by inserting the following definition after the definition of "dumper":