Section 100 of the Finance Act 1999 is amended -

(a) in subsection (1) by substituting the following for paragraph (m) (inserted by the Finance Act 2004):

"(m) heavy oil which is intended for use or which has been used in aircraft engines during testing and maintenance of such engines;

(n) mineral oil present, at the time of importation into the State from another Member State, in the standard tank of a mechanically propelled vehicle, including a private pleasure craft, where such oil has not been released for use as a propellant but where such oil is permitted, under the laws in force in such Member State, to be used in such vehicle.",

and

(b) by substituting, from such day as the Minister may appoint by order under section 70, the following for subsections (2) and (3):

"(2) Without prejudice to subsection (1), and subject to such conditions as the Commissioners may prescribe or otherwise impose, a relief from mineral oil tax shall be granted in respect of coal which is shown to the satisfaction of the Commissioners to be intended for use or to have been used -

(a) for the generation of electricity,

(b) for combined heat and power generation,