Finance Act, 2002
|
Amendment of section 98 (horticultural production) of Finance Act, 1999. |
91.— Section 98 of the Finance Act, 1999 , is amended by substituting the following subsection for subsection (2): | |
“(2) (a) Claims for repayment under subsection (1) shall be made in such form as the Commissioners may direct and shall be in respect of mineral oil used within a period of not less than one and not more than 6 calendar months. | ||
(b) A repayment under subsection (1) may not be made unless the claim is made within 4 months following the end of each such period or within such longer period as the Commissioners may, in any particular case, allow.”. |