Chapter 1 of Part 2 of the Finance Act 1999 is amended by substituting the following for section 98A (inserted by the Finance Act 2004):
(1) Where the Minister, after consultation with the Minister for Communications, Marine and Natural Resources -
(a) is satisfied that any biofuel is essential to a pilot project undertaken in the State which is designed either to produce biofuel or to test the technical viability of biofuel as motor fuel, or
(b) approves any other project which relates to biofuel,
a relief from mineral oil tax shall, subject to such conditions as the Commissioners may impose, apply to such biofuel.
(2) An application for relief under subsection (1) shall be made in writing to the Minister and the applicant shall -
(a) furnish such information as the Minister may reasonably require,
(b) show to the satisfaction of the Minister that such applicant can provide a suitable premises and the equipment necessary for the project concerned.
(3) Relief under subsection (1)
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