Section 100 of the Finance Act, 1999, is amended by substituting the following subsection for subsection (3):
(a) Claims for remission or repayment under subsection (2) shall be made in such form as the Commissioners may direct and shall be in respect of oil used within a period of not less than one and not more than 6 calendar months.
(b) A repayment under subsection (2) may not be made unless the claim is made within 4 months following the end of each such period or within such longer period as the Commissioners may, in any particular case, allow.".