2. The Value-Added Tax (Refund of Tax) (No. 3) Order, 1972 (S.I. No. 327 of 1972), is hereby amended by the substitution for paragraph 5 of the following paragraph:

"5. The amount of tax to be repaid to a person referred to in paragraph 3 of this Order shall be so much of the amount of tax specified in paragraph 4 (d) of this Order as the person shows to the satisfaction of the Revenue Commissioners to be in excess of an amount calculated—

(a) in case the caravan was delivered to or imported by him before the 3rd day of September, 1973, at the rate of 5·26 per cent. of 60 per cent. of the net tax-exclusive amount of consideration specified in paragraph 4 (e) of this Order or of the net tax-exclusive value so specified, and

(b) in any other case, at the rate of 6·75 per cent. of 45 per cent. of the net tax-exclusive amount of consideration specified in the said paragraph 4 (e) or of the net tax-exclusive value so specified".