Finance Act, 1990


89.—(1) The rebate of duty on mineral hydrocarbon light oil provided for in section 56 (3) of the Finance Act, 1988 , shall, as respects mineral hydrocarbon light oil on which it is shown to the satisfaction of the Revenue Commissioners that duty at the rate specified in section 40 (1) of the Finance Act, 1989 , has been paid on or after the 1st day of February, 1990, be calculated at the rate of £2.56 per hectolitre.

(2) The duty of excise on gaseous hydrocarbons in liquid form imposed by section 41 (1) of the Finance Act, 1976 , shall be charged, levied and paid, as on and from the 1st day of February, 1990, at the rate of £0.393 per gallon in lieu of the rate specified in paragraph 5 (9) of the Imposition of Duties (No. 285) (Excise Duties) Order, 1987 ( S.I. No. 19 of 1987 ).