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Finance Act 1970
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8Hover vehicles: relief from duty on oils
In Schedule 2 to the [1966 c. 18.] Finance Act 1966 (application of [1952 c. 44.] Customs and Excise Act 1952 to hover vehicles) for paragraph 4(2) substitute—
‘(2)Section 204 of the said Act (relief from duty of oils used as fuel for ships in home waters) shall apply as if references to ships included references to hover vehicles; and in that section " pleasure yacht", " voyage ", " reland " and other expressions shall be construed accordingly.’
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