Section 95 of the Finance Act 1999 is amended -

(a) by substituting the following for subsection (2):

"(2) For the purposes of charging mineral oil tax on mineral oil other than coal the volume of mineral oil shall be ascertained at a temperature of 15° Celsius and in the manner specified by the Commissioners.",

and

(b) by substituting the following for subsection (4):

"(4) Notwithstanding the generality of subsection (1), only mineral oil coming within the definition of "energy products" in Article 2.1 of the Directive, substitute fuel and additives shall be subject to mineral oil tax.".