Finance Act, 2002
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Amendment of section 100 (relief from mineral oil tax for certain mineral oils) of Finance Act, 1999. |
92.— Section 100 of the Finance Act, 1999 , is amended by substituting the following subsection for subsection (3): | |
“(3) (a) Claims for remission or repayment under subsection (2) shall be made in such form as the Commissioners may direct and shall be in respect of oil used within a period of not less than one and not more than 6 calendar months. | ||
(b) A repayment under subsection (2) may not be made unless the claim is made within 4 months following the end of each such period or within such longer period as the Commissioners may, in any particular case, allow.”. |