52BRate, or amount, of rebate, refund, etc of excise duty—stabilised crude petroleum oil and condensate

52B Rate, or amount, of rebate, refund, etc of excise duty—stabilised crude petroleum oil and condensate

(2) The amount of remission, rebate or refund of duty allowed in the circumstance mentioned in paragraph 50(1)(s) is the amount of the difference between the amount of duty paid and the correct amount of duty. (3) The amount of remission, rebate or refund of duty allowed in the circumstance mentioned in paragraph 50(1)(sa) is the whole of the duty paid. (4) The amount of remission, rebate or refund of duty allowed in the circumstance mentioned in paragraph 50(1)(sb) is the amount of the difference between the amount of duty paid and the amount of the duty ascertained at the end of the financial year concerned under section 6B, 6C, 6CA or 6D, as applicable, of the Excise Tariff Act 1921. (5) The amount of remission, rebate or refund of duty allowed in the circumstance mentioned in paragraph 50(1)(sc) is an amount equal to the negative amount mentioned in the paragraph.