Chapter 1 of Part 2 of the Finance Act 1999 is amended with effect as on and from 1 January 2020 -

(a) in section 94 -

(i) in subsection (1) -

(I) by substituting the following definition for the definition of "combustion in the engine of a motor vehicle":

"'combustion in the engine' shall be construed as including internal combustion in such engine and external combustion as fuel for such engine;",

and

(II) in the definition of "propellant", by substituting the following for paragraph (a):

"(a) in relation to mineral oil in the State, mineral oil used for combustion in the engine of a motor vehicle or a craft used for private pleasure navigation, or",

and

(ii) by substituting the following for subsection (2):

"(2)

(a) In this Chapter 'fuel tank' means -

(i) any tank or other vessel in or on a motor vehicle, which is used, or is capable of being used, to supply fuel for combustion in the engine of -

(I) the motor vehicle for the purposes of propulsion of that vehicle, or