[13AA Restrictions on use of rebated kerosene]

[13AA  Restrictions on use of rebated kerosene]

[(1)     If, on the delivery of kerosene for home use, it is intended to use the kerosene as fuel for [an excepted machine other than an excepted machine used for heating] a declaration shall be made to that effect and thereupon rebate shall be allowed at the rate [then in force under paragraph (b) of subsection (1) of section 11, instead of at the rate then in

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