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Finance Act 2005
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Amendment of Chapter 1 (mineral oil tax) of Part 2 of Finance Act 1999.

69.—Chapter 1 of Part 2 of the Finance Act 1999 is amended—

(a) by inserting the following after section 95:

“Liability to mineral oil tax on coal.

95A.—Liability to mineral oil tax on coal shall arise at the time such coal is the subject of final delivery, and shall be paid by the person to whom it is delivered.”,

and

(b) by inserting the following after section 101:

“Registration.

101A.—Every person who makes final delivery of coal, otherwise than to households or to charitable organisations, and every person who is liable to pay mineral oil tax on coal shall register for that purpose with the Commissioners in accordance with such procedures as the Commissioners may prescribe or otherwise impose.”.