Hydrocarbon (Heavy) Oil Regulations, 1991

• Jurisdiction: Ireland
• Citation: IR SI 269/1991
• Year: 1991

S.I. No. 269 of 1991.

HYDROCARBON (HEAVY) OIL REGULATIONS, 1991.

The Revenue Commissioners, in exercise of the powers conferred on them by subsection (11) (inserted by section 18 of the Finance Act, 1940 (No. 14 of 1940)) of section 21 of the Finance Act, 1935 (No. 28 of 1935), as amended by section 20 of the Finance Act, 1960 (No. 19 of 1960), and section 74 of the Finance Act, 1991 (No. 13 of 1991), and as applied by subparagraph (13) of paragraph 12 of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 ), in so far as it relates to the duty of excise imposed by subparagraph (1) and the rebate allowed under subparagraph (3) of the said paragraph 12, hereby make the following Regulations: 1. These Regulations may be cited as the Hydrocarbon (Heavy) Oil Regulations, 1991. 2. These Regulations shall come into operation on the 1st day of November, 1991. 3. In these Regulations—

"approved" means approved by the Commissioners;

"Colour Index" means the Colour Index, 3rd Edition (1971) (as revised from time to time), compiled by the Society of Dyers and Colourists and the American Association of Textile Chemists and Colourists;

"Commissioners" means the Revenue Commissioners;

"hydrocarbon oil" has the meaning assigned to it by section 21 (15), as amended, of the Finance Act, 1935 (No. 28 of 1935);

"hydrocarbon (heavy) oil" means hydrocarbon oil chargeable with the duty of excise imposed by paragraph 12 (1) of the Order of 1975;

"kerosene" means hydrocarbon (heavy) oil of which more than 50 per cent by volume distils at a temperature not exceeding 240 degrees Celsius;

"motor vehicle" has the meaning assigned to it by section 21 (15), as amended, of the Finance Act, 1935 ;

"the Order of 1975" means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 );

"proper officer" means the officer of the Customs and Excise Station for the area in which is situate—

( a ) the refinery, warehouse or place of importation of hydrocarbon oil,

( b ) the premises of the person selling, delivering or transporting hydrocarbon oil, or

( c ) the premises or dwelling of the person using hydrocarbon oil for combustion in the engine of a motor vehicle, and also includes a person acting for that officer and any officer of Customs and Excise superior to that officer;

"the rebate" means the rebate of duty allowed under paragraph 12 (3) of the Order of 1975;

"refiner" means the proprietor or occupier of a refinery;

"refinery" means any premises used for the manufacture, production or treatment of hydrocarbon oil;

"the Regulations of 1989" means the Hydrocarbon (Heavy) Oil Regulations, 1989 ( S.I. No. 121 of 1989 );

"vessel" includes any tank, drum, storage place, still or utensil;

"warehouse" means a place approved by the Commissioners for the deposit, keeping or securing of hydrocarbon oils without paymenty of duty thereon;

"warehousekeeper" means the proprietor or occupier of a warehouse. 4. Each of the following substances shall constitute a marker for the purposes of these Regulations:

( a ) 4-[N-ethyl-2-(1-isobutoxyethoxy)ethylamino]azobenzene,

( b ) C.I. Solvent Yellow 174, as described in the Colour Index,

( c ) C.I. Solvent Red 19, as described in the Colour Index,

and references to markers and cognate words shall be construed accordingly. 5. The rebate shall not be allowed on kerosene unless—

( a ) each of the markers has been added to the kerosene in accordance with these Regulations and a declaration to that effect is furnished to the proper officer, or

( b ) the Commissioners are satisfied that each of the markers has been added to the kerosene outside the State in accordance with these Regulations and that a declaration has been furnished with the entry to the proper officer that the markers have been so added and that the kerosene is intended for use for a purpose other than combusion in the engine of a motor vehicle:

Provided that the requirement as to marking may be dispensed with, in the case of kerosene delivered to a person authorised in writing by the Commissioners to receive it unmarked and subject to compliance by the person with such conditions (including a condition providing for the giving of security to the Commissioners for the payment to them of a sum in the event of non-compliance with the conditions)...