(1) Paragraph 12 of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975), is amended by the substitution of the following subparagraph for subparagraph (11)

"(11) Where a person who -

(a) carries on a passenger road service within the meaning of section 2 of the Road Transport Act, 1932, pursuant to a passenger licence granted under section 11 of that Act,

(b) lawfully carries on, other than pursuant to such a licence, such a passenger road service,

(c) provides a school transport service pursuant to an agreement with the Minister for Education and Science, or

(d) carries on a passenger road service or provides a school transport service pursuant to an agreement with a person to whom clause (a), (b) or (c), as may be appropriate, applies,

shows to the satisfaction of the Revenue Commissioners that hydrocarbon oil on which the duty of excise imposed by this paragraph has been paid has been used by such person for combustion in the engine of a mechanically propelled vehicle used in the provision of such service, the Revenue Commissioners shall, subject to compliance with such conditions as they think fit, repay to such person the amount of duty less an amount calculated at the rate of £17.90 per 1,000 litres on hydrocarbon oil so used, on receipt of a claim in respect thereof by such person in such form as they may direct, provided that no repayment may be made in respect of a claim made after the experation of 4 months from the date on which the hydrocarbon oil was so used without the consent of the Revenue Commissioners.".