In subsection (1) of section 11 of that Act (rebate on heavy oil) for paragraphs (a) and (b) there shall be substituted—

“(a)

in the case of fuel oil, of £0.0077 a litre less than the rate at which the duty is for the time being chargeable;

(b)

in the case of gas oil, of £0.0110 a litre less than the rate at which the duty is for the time being chargeable; and

(c)

in the case of heavy oil other than fuel oil and gas oil, equal to the rate at which the duty is for the time being chargeable.”

For subsection (2) of section 11 of that Act (definition of types of heavy oil), there shall be substituted—

“(2)

In this section—

'fuel oil' means heavy oil which contains in solution an amount of asphaltenes of not less than 0-5 per cent, or which contains less than 0-5 per cent, but not less than 01 per cent, of asphaltenes and has a closed flash point not exceeding 150°C; and

'gas oil' means heavy oil of which not more than 50 per cent, by volume distils at a temperature not exceeding 240°C and of which more than 50 per cent, by volume distils at a temperature not exceeding 340°C.”