(1) Chapter 1 of Part 2 of the Finance Act 2001 is amended -
(a) by inserting the following after section 108:
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"Warehousing. |
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108A.— (1) Subject to subsections (2) and (3), the following shall take place only in a tax warehouse— |
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(a) the production and processing of excisable products, and |
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(b) the holding of excisable products under a suspension arrangement. |
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(2) Subsection (1)(a) does not apply to— |
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(a) coal within the meaning of section 94 (as amended by Finance Act 2006) of the Finance Act 1999, |
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(b) any operation by which the user of mineral oil makes its re-use possible in his or her own undertaking, and where the mineral oil tax already paid on that mineral oil is not less than that which would be due if the mineral oil resulting from such operation was liable to excise duty, |
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(c) the mixing or blending of excisable products with other excisable products or other materials, but only if— |
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(i) the proper excise duty on such excisable products |