(1) In this section -
"additive" has the meaning assigned to it by Regulation 21 of the Regulations of 1992;
"biofuel" includes products manufactured or produced from oil seeds, cereals or other plant material as fuel for engines or motors;
"the Commissioners" means the Revenue Commissioners;
"the Directive" means Council Directive No. 92/81/EEC of 19 October, 1992 [Ο J No. L316 of 31.10.92, p. 12.] as amended by Council Directive No. 94/74/EC of 22 December, 1994 [O.J. No. L365 of 31.12.1994, p.46.];
"the duty" means the duty of excise imposed by subsection (2);
"hydrocarbon oil" has the meaning assigned to it by section 21(15) of the Finance Act, 1935;
"the Minister" means the Minister for Finance;
"motor" means any device that converts hydrocarbon oil, gaseous hydrocarbons in liquid form or a substitute motor fuel into mechanical energy to produce motion, and includes a motor vehicle and a stationary engine;
"motor vehicle" has the meaning assigned to it by section 21(15) of t