95C. Liability to pay mineral oil tax on vehicle gas.

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Finance Act, 1999 (No. 2)
Part 2 Customs and Excise (ss. 94-118)
Chapter 1 Mineral Oil Tax (ss. 94-109)
95C. Liability to pay mineral oil tax on vehicle gas.

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Version status: In force | Document consolidation status: Updated to reflect all known changes

Version date: 1 January 2017 - onwards

(1) Subject to subsection (2), a vehicle gas supplier shall be accountable for and liable to pay mineral oil tax on the vehicle gas supplied to a vehicle gas dispenser by that supplier.

(2) A vehicle gas dispenser shall be liable for any deficiency in the amount of tax paid on a supply of vehicle gas to that vehicle gas dispenser, where the deficiency has resulted from false or misleading information furnished by that vehicle gas dispenser to the vehicle gas supplier, and no such liability for the deficiency shall attach to that vehicle gas supplier.

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