4. The conditions to be fulfilled by a person referred to in paragraph 3 of this Order are—

(a) he shall claim a refund of the tax concerned by completing such claim form as may be provided for the purpose by the Revenue Commissioners and he shall certify the particulars shown on such claim form to be correct;

(b) he shall, by the production of invoices, provided in accordance with section 17 (12) (a) (i) of the Act, or by the production of receipts for tax paid on goods imported, establish the amount of tax borne or paid to which the claim relates;

(c) he shall establish that he is not a person who is registered in the register maintained under section 9 of the Act, nor a person required under the provisions of that section to furnish the particulars specified for registration;

(d) except where the Revenue Commissioners otherwise allow, the claim for a refund of tax shall be made in respect of hydrocarbon oil used within a period or periods of three months.

GIVEN under my Official Seal, this 25th day of October, 1983.

ALAN M. DUKES,

Minister for Finance.