I move: 1) THAT section 99A of the Finance Act 1999 (No. 2 of 1999) be amended, with effect as on and from 25 March 2026, by the substitution of the following for subsection (3) (as amended by section 42 of the Finance Act 2019 (No. 45 of 2019)): "(3) Where – (a) gas oil has been purchased on or after 1 January 2020 and before 1 January 2026, or on or after 1 July 2026, then, subject to a maximum repayment rate of €75.00 per 1,000 litres, the amount to be repaid per 1,000 litres of gas oil under subsection (2) is d…