xmlns:atom="http://www.w3.org/2005/Atom"

PART IPurchase Tax, Customs and Excise.

Hydrocarbon Oils.

7Extension of rebate on heavy oil used for farm tractors.

Section eight of the [5 & 6 Geo. 6. c. 21.] Finance Act, 1942 (which provides for a rebate, limited to expire on the expiration of the [2 & 3 Geo. 6. c. 62.] Emergency Powers (Defence) Act, 1939, on heavy oil for certain farm tractors, etc.) shall continue in force notwithstanding the expiration of the Emergency Powers (Defence) Act, 1939, until such date as His Majesty may by Order in Council determine, and accordingly for subsection (2) of the said section eight there shall be substituted the following subsection—

(2)This section shall cease to have effect on such date, not being earlier than the expiration of the Emergency Powers (Defence) Act, 1939, as His Majesty may by Order in Council determine.