Link Report

“carbon tax” means the carbon charge referred to in section 96(1A) (inserted by section 64(1)(f) of the Finance Act 2010) of the Finance Act 1999;

“carbon tax” means the carbon charge referred to in section 96(1A) (inserted by section 64(1)(f) of the Finance Act 2010) of the Finance Act 1999;

“farm diesel” means the mineral oil described as ‘other heavy oil’ in Schedule 2A to the Finance Act 1999 used by a person in the carrying on of a trade of farming, but does not include such oil used for the purpose of home heating;

“farm diesel” means the mineral oil described as ‘other heavy oil’ in Schedule 2A to the Finance Act 1999 used by a person in the carrying on of a trade of farming, but does not include such oil used for the purpose of home heating;

“carbon tax” means the carbon charge referred to in section 96(1A) (inserted by section 64(1)(f) of the Finance Act 2010) of the Finance Act 1999;

“carbon tax” means the carbon charge referred to in section 96(1A) (inserted by section 64(1)(f) of the Finance Act 2010) of the Finance Act 1999;

(a) where the person is a company, an accounting period determined in accordance with section 27, or