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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 27 March 2013 - onwards

51. Relief for qualifying road transport operators.

Chapter 1 of Part 2 of the Finance Act 1999 is amended by inserting the following before section 100:

"Relief for qualifying road transport operators.

99A.

(1) In this section -

'competent authority' in relation to another Member State, means the authority that has responsibility in that Member State for the administration of excise duties on mineral oil;

'fuel card' means a card or other electronic means, issued by a fuel card provider, for the primary purpose of purchasing petrol or gas oil;

'fuel card provider' means a company or other entity, or any association of such companies or entities, which provides fuel cards to persons, subject to an agreement with such persons;

'gas oil' means gas oil on which mineral oil tax at the standard rate (within the meaning of section 97(2)) has been paid;

'qualifying motor vehicle' means -

(a) a motor vehicle designed and constructed solely for the carriage of goods by road, and with a maximum permissible gross laden weight of not less than 7.5 tonnes, or

(b) a motor vehicle designed and constructed for the carriage of passengers by road, and within the definition of a category M2 or M3 vehicle in Annex II of Directive 2007/46/EC of the European Parliament and of the Council of 5 September 2007 [OJ No. L263, 9.10.2007, p.1];

'qualifying road transport operator', as the case requires, means -