(1) The rebate of duty on mineral hydrocarbon light oil provided for in section 56(3) of the Finance Act, 1988, shall, as respects mineral hydrocarbon light oil on which it is shown to the satisfaction of the Revenue Commissioners that duty at the rate specified in section 89(2) of the Finance Act, 1998, has been paid on or after 7 December 2000, be calculated at the rate of £86.92 per 1,000 litres.
(2) The duty of excise on hydrocarbon oil imposed by Paragraph 12(1) of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975), shall, in lieu of the rate specified in section 82(5) of the Finance Act, 1997, be charged, levied and paid, as on and from 7 December 2000, at the rate of £196.14 per 1,000 litres.
(3) The duty of excise on substitute motor fuel imposed by section 116(2) of the Finance Act, 1995, shall, in lieu of the rate specified in section 82(6) of the Finance Act, 1997, be charged, levied and paid, as on and from 7 December 2000, at the rate o
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