Error relating to rebateU.K.
2(1)This paragraph applies if the following two conditions are satisfied.
(2)The first condition is that a person is entitled to use rebated heavy oil in particular circumstances.
(3)The second condition is that—
(a)due to an error on the part of the Commissioners he is unable to use rebated heavy oil in those circumstances,
(b)he uses unrebated heavy oil instead in those circumstances, and
(c)the use occurs on or after the commencement day.
(4)The Commissioners may pay to the person an amount equal to the rebate which would have been allowable under section 11 of the Hydrocarbon Oil Duties Act 1979 (c. 5) if—
(a)the heavy oil used by him in those circumstances had (at the time of that use) been delivered for home use, and
(b)the other conditions for allowing rebate had been satisfied at that time.
(5)Rebated heavy oil is heavy oil on whose delivery for home use a rebate has been allowed under section 11 of the Hydrocarbon Oil Duties Act 1979, and unrebated heavy oil is other heavy oil.