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Horticultural production.
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98.—(1) Where a horticultural producer shows, to the satisfaction of the Commissioners that heavy oil or liquefied petroleum gas on which mineral oil tax has been paid was used by that producer either—
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(a) in the production of horticultural produce in one or more than one glasshouse of a total area of not less than a quarter of an acre, or
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(b) in the cultivation of mushrooms in one or more than one building or structure of a total area of not less than 3,000 square feet,
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the Commissioners shall, subject to compliance with such conditions as they may think fit to impose, repay to such producer the amount of mineral oil tax paid less an amount calculated at the rate of £4.40 per 1,000 litres on such oil or gas.
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(2) Claims for repayment by virtue of subsection (1) shall be made in such form as the Commissioners may direct and shall be in respect of oil used within a period of one calendar month and no repayment may be made unless the claim is made within 3 months following the end of each such period or within such longer period as the Commissioners may, in any particular case, allow.
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