78. 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) by deleting the definitions of "business use", "charitable organisation", "dual use", "energy intensive business", "horticultural produce", "horticultural producer", "household", "land", "mineralogical process" and "ships' stores",
(b) in section 94(1) by substituting the following for the definition of "ASTM":
"'ASTM' means ASTM International (formerly known as the American Society for Testing and Materials);",
(c) in section 94(1) by substituting the following for the definition of "biofuel":
"'biofuel' means any substitute fuel made from biomass;",
(d) in section 94(1) by substituting the following for the definition of "coal":
"'coal' includes coal and lignite, solid fuel manufactured from coal and lignite, and any other energy product within the meaning of Article 2.1 of the Directive in solid form;",
(e) in section 94(1) by substituting the following for the definition of "dumper":
"'dumper' means a vehicle described in paragraph 2(a) of Part 1 of the Schedule to the Finance (Excise Duties) (Vehicles) Act 1952;",
(f) in section 94(1) by inserting the following after the definition of "fuel oil":