Part I Customs and Excise
6 Repayment of hydrocarbon oil duty.
1
X12
In section 24(1) for the words “or section 14(1) above” there shall be substituted the words “
, section 14(1), section 17, section 18(1), 19 or section 19A above
”
.
X13
For paragraph 3 of Schedule 4 there shall be substituted—
3
Requiring claims or applications for repayment under section 9(4), 17, 18(1), 19 or 19A of this Act to be made at such times and in respect of such periods as are prescribed; providing that no such claim or application shall lie where the amount to be paid is less than the prescribed minimum; and preventing, where a claim or application can be made under section 9(4) or 19, the payment of drawback.
X24
It is hereby declared for the avoidance of doubt that references in sections 17(1), F1. . . and 19(3) of the said Act of 1979 to duty paid in respect of the oil used as mentioned in those provisions are to the duty less any rebate allowed in respect of it and accordingly those provisions shall have effect, and be deemed always to have had effect, with the insertion after the words “so used” of the words “
less any rebate allowed in respect of the duty
”
.