Paragraph 16
(1)
Section 19 (fuel used in fishing boats etc) is amended as follows.
(2)
In the heading, for “fishing boats” substitute “ lifeboats ”.
(3)
In subsection (3), omit “less any rebate allowed in respect of the duty”.
Section 19 (fuel used in fishing boats etc) is amended as follows.
In the heading, for “fishing boats” substitute “ lifeboats ”.
In subsection (3), omit “less any rebate allowed in respect of the duty”.