Chapter 3 of Part 3 of the Finance Act 2010 is amended -

(a) in section 77, in the definition of "CN Code", by substituting "Commission Regulation (EC) No. 2031/2001" for "Commission Regulation (EEC) No. 2031/2001",

(b) by substituting the following for section 79:

"79.

(1) Tax shall be charged at the time the solid fuel is first supplied in the State by a supplier and, except where subsection (2) applies, that supplier shall be accountable for and liable to pay the tax charged.

(2) A consumer shall be liable for any deficiency in the amount of tax charged on a supply, where that deficiency has resulted from false or misleading information furnished to the supplier concerned by that consumer, and no such liability shall attach to the supplier.",

and

(c) by substituting the following for section 82:

"82.

(1) Subject to such conditions as the Commissioners may prescribe or otherwise impose, a full relief from tax shall be granted on any solid fuel that is shown to the satisfaction of the Commissioners to have been delivered for use -

(a) solely for the generation of electricity, or

(b) for chemical reduction or in electrolytic or metallurgical processes.