Cap. 381 Art. 10Exemption or refund of tax.

The Minister may by order, and, subject to such limitations in such order, exempt any person from the payment of the tax imposed by this Act or allow the refund of such tax.

SCHEDULE

(Article 3)

Fuel falling under sub-headings 2710.19.43 to 2710.19.48 or

2710.20.11 to 2710.20.19 of the Combined Nomenclature; a tax of one euro and twenty-eight cents (€1.28) per metric ton or part thereof. Fuel falling under sub-headings 2710.19.62 to 2710.19.68 or 2710.20.31 to 2710.20.39 of the Combined Nomenclature; a tax of eighty-two cents (€0.82) per metric ton or part thereof.