§ 40. Lord NINIAN CRICHTON-STUARTasked whether there is a six months limit for application for relief of taxation on petrol spirit used in stationary engines; and, if not, whether he is aware that this limit has been imposed in some cases?
§ Mr. MASTERMANUnder the provisions of Section 85 of the Finance (1909–10) Act, 1910, all claims for rebate of duty on motor spirit used for purposes other than supplying motive power for motor cars, must be preferred within six months of the date of use.