Finance Act, 1999
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Passenger road services. |
99.—(1) Where a person, being a person who carries on a passenger road service within the meaning of section 2 of the Road Transport Act, 1932 , and who either is the licensee under a passenger licence granted under section 11 of that Act in respect of the passenger road service or is exempted from the application of section 7 of that Act shows to the satisfaction of the Commissioners that heavy oil on which mineral oil tax has been paid has been used by such person for combustion in the engine of a mechanically propelled vehicle used in the passenger road service, the Commissioners shall, subject to compliance with such conditions as they may think fit to impose, repay to such person the amount of mineral oil tax paid less an amount calculated at the rate of £17.90 per 1,000 litres on such mineral oil so used. | |
(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. |