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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations, subject to certain conditions, relieve travelling showmen from the requirement to repay rebate which has been allowed on hydrocarbon oil. These Regulations replace a relief which was formerly allowed by the Commissionersby way of extra-statutory concession (published in HM Custo ms and Excise PublicNotice 748).