Finance Act 2005
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Amendment of section 96 (interpretation) of Finance Act 2001. |
88.— Section 96 of the Finance Act 2001 is amended in subsection (1)— | |
(a) by substituting the following for the definition of “mineral oil”: | ||
“ ‘mineral oil’ has the same meaning as it has in paragraph (c) of section 97(1);”, | ||
(b) by inserting the following definition after the definition of “prescribed”: | ||
“ ‘prohibited goods’ has the same meaning as it has in either— | ||
(a) section 94 of the Finance Act 1999 , or | ||
(b) section 73 (as amended by the Finance Act 2005) of the Finance Act 2003 ;”, | ||
(c) by substituting the following definition for the definition of “vehicle”: | ||
“ ‘vehicle’ means a mechanically propelled vehicle or any other conveyance, and includes any container, trailer, tank or any other thing, which— | ||
(a) is or may be used for the storage of goods in the course of carriage, and | ||
(b) is designed or constructed to be placed on, in or attached to any such vehicle or other conveyance;”, | ||
(d) by substituting the following for the definition of “wine”: | ||
“ ‘wine’ has the same meaning as it has in section 73 of the Finance Act 2003 .”, | ||
and | ||
(e) from such time as the Minister for Finance may appoint by order under section 86 for the coming into operation of section 71 , by substituting the following for the definition of “tobacco products”: | ||
“ ‘tobacco products’ has the same meaning as it has in paragraph (b) of section 97(1);”. |