(1) Section 98 of the Finance Act 1999 is amended in subsection (1) -

(a) by the substitution of "carbon charge paid" for "mineral oil tax paid less an amount calculated at a rate specified in the Table to this subsection", and

(b) by the deletion of the Table to that subsection.

(2) Subsection (1) shall come into operation on such day as the Minister for Finance may appoint by order.