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Finance Act 1961

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6In subsection (2) of section two hundred of the Act of 1952 (repayment of rebate on use of rebated heavy oils as vehicle fuel) for the words " the rebate on like oils at the rate for the time being in force " there shall be substituted the words

the amount for the time being allowable in respect of rebate on like oils

; and in subsection (1) of section two hundred and eight of that Act (rebate to be repaid before rebated heavy oils mixed with light oils) for the words " the rebate allowed " there shall be substituted the words

the amount allowed in respect of rebate.

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