Section 99 of the Finance Act, 1999, is amended by the substitution of the following for subsection (1) (inserted by the Finance Act, 2000):
"(1) 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 and in respect of such service to which paragraph (a), (b) or (c), as may be appropriate, applies,
shows to the satisfaction of the Commissioners that heavy oil on which mineral oil tax has been paid has been used by such person for combustion in the engine of a mechanically propelled vehicle in the course of providing suc
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