FrxaNcE (No. 2) 201 s No.9 "SCHEDULE {Section t ?2D) Rares oF SpECTAL Excrse Durv oN SECoND-HANn Moron VsrucLES Number of Years lrom Engine Capacity of l!{anufacture Proposed Excise Duty R.ate (US$) date fTp ta 1000 cc $300 1001-1500 cc $400 200L - 2500 cc 2501 - 3000 cc $500 2000 cc 1501 0-4 3001 $600 3500 cc $600 Above 3501 cc $600 Up to 1000 cc $ 1001-1500 cc $200 2001 - 2500 cc 2501 - 3000 cc 3001 - 3500 cc s250 Above 3501 cc $400 Up to 1000 cc s75 1501 5-10 * $600 2000 cc $300 $400 $400 l00i-1500 cc $100 - 2000 cc 2001 - 2500 cc 2501 - 3000 cc 3001 - 3500 cc $ 1s0 $200 Above 3501 cc $200 Up to 1000 cc $s0 1001-1500 cc $?s 1501 11-15 L6--2A Above 20 $200 s200 1501 - 2000 cc - 2500 cc 2501 - 3000 cc 3001 - 3500 cc $ 100 2001 $ $ 1s0 Above 3501 cc $ 1s0 All Engine Capacity $50" 1s0 $ 150 PART ReveNnE 11 150 VI Aurgonnv New section insefted in Cap.23:11 The Revenue Authority Act" lChapter 23 : 111 is amended by the insertion of the followine section after section 34C- '-34D Offsetting of tax refunds against tax liabilities Act specilied in the First Schedule ("the Scheduled Acts") provision is made for the refund of any amount of tax overpaid, \Vherever in anSr that provision is to be understood as pennitting the Cornmissioner*General r93