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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 November 2008 - onwards
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72. Amendment of Chapter 1 (mineral oil tax) of Part 2 of Finance Act 1999.

(1) Chapter 1 of Part 2 of the Finance Act 1999 is amended -

(a) in section 94(1) -

(i) by deleting the definitions of "alumina", "leaded petrol", "super unleaded petrol", and "unleaded petrol",

(ii) by inserting the following definition after the definition of "off-road dumper":

 "' petrol ' means any light oil, other than aviation gasoline, suitable for use as a propellant;",

(iii) by substituting the following definition for the definition of "private pleasure craft":

 "'private pleasure navigation' means navigation in any craft, by its owner or the natural or legal person who enjoys its use either through hire or through any other means, for other than commercial purposes, and in particular other than for the carriage of passengers or goods, the supply of services for consideration or for the purposes of public authorities;",

(b) in section 96 -

(i) in paragraph (a) of subsection (2A) by substituting "petrol" for "unleaded petrol" in both places where it occurs,

(ii) in paragraph

Comparing proposed amendment...