Miscellaneous reliefsU.K.

19 Fuel used in [F1lifeboats], etc.U.K.

(1)Subsection (3) below shall have effect in the case of—

F2(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)any lifeboat owned by the Royal National Lifeboat Institution (in this subsection called “the Institution”); or

(c)any tractor or gear owned by the Institution and used for the purpose of launching or hauling in any lifeboat owned by it,

in respect of which an application is made to the Commissioners for the purposes of this section F3..., by the Institution.

(2)Paragraphs (b) and (c) of subsection (1) above shall apply to hovercraft as if hovercraft were boats or vessels.

(3)Subject to the provisions of this section, if it appears to the satisfaction of the Commissioners that the applicant has F4... used any quantity of hydrocarbon oil on board that boat or for the purposes of that tractor or gear, the applicant shall be entitled to obtain from the Commissioners repayment of any excise duty which has been paid in respect of the oil so used F5....

F6(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F7(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .