Miscellaneous reliefs
C119 Fuel used in fishing boats, etc.
1
Subsection (3) below shall have effect in the case of—
a
any fishing boat entered in the fishing boat register under the M1Merchant Shipping Act 1894 and used for the purposes of fishing by a person gaining a substantial part of his livelihood by fishing, whether he is the owner of the boat or not; or
b
any lifeboat owned by the Royal National Lifeboat Institution (in this subsection called “the Institution”); or
c
any tractor or gear owned by the Institution and used for the purpose of launching or hauling in any lifeboat owned by it,
in respect of which an application is made to the Commissioners for the purposes of this section by the owner or master of the fishing boat or, as the case may be, by the Institution.
2
Paragraphs (b) and (c) of subsection (1) above shall apply to hovercraft as if hovercraft were boats or vessels.
C2C3C43
Subject to the provisions of this section, if it appears to the satisfaction of the Commissioners that the applicant has . . . F1 used any quantity of hydrocarbon oil on board that boat or for the purposes of that tractor or gear, the applicant shall be entitled to obtain from the Commissioners repayment of any excise duty which has been paid in respect of the oil so used F2less any rebate allowed in respect of the duty.
4
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6
This section shall have effect in relation to excise duty paid in respect of power methylated spirits as it has effect in relation to excise duty paid in respect of hydrocarbon oil.