Hydrocarbon Oil (Rebated Oil) Regulations, 1961

• Jurisdiction: Ireland
• Year: 1961
• Citation: IR SI 122/1961

S.I. No. 122 of 1961.

HYDROCARBON OIL (REBATED OIL) REGULATIONS, 1961.

The Revenue Commissioners, in exercise of the powers conferred on them by section 21 of the Finance Act, 1935 (No. 28 of 1935), as amended by section 18 of the Finance Act, 1940 (No. 14 of 1940), and by section 20 of the Finance Act, 1960 (No. 19 of 1960), hereby make the following regulations :— 1. These Regulations may be cited as the Hydrocarbon Oil (Rebated Oil) Regulations, 1961. 2. These Regulations shall come into operation on the 1st day of July, 1961. 3. In these Regulations—

" approved " means approved by the Commissioners;

" Colour Index " means the Colour Index, 2nd Edition (1956), compiled by the Society of Dyers and Colourists and the American Association of Textile Chemists and Colorists;

" Commissioners " means the Revenue Commissioners;

" gas oil " means hydrocarbon (heavy) oil of which not more than fifty per cent. by volume distils at a temperature not exceeding two hundred and forty degrees centigrade and of which more than fifty per cent. by volume distils at a temperature not exceeding three hundred and forty degrees centigrade;

" hydrocarbon (heavy) oil " means oil liable to either of the duties imposed by the principal section;

" motor vehicle " has the meaning assigned to it by the principal section as amended by section 8 of the Finance Act, 1942 (No. 14 of 1942), and section 17 of the Finance Act, 1949 (No. 13 of 1949);

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

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

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

(c) the premises or dwelling of the person using gas 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;

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

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

" the principal section " means section 21 of the Finance Act, 1935 (No. 28 of 1935);

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

" warehousekeeper " means the proprietor or occupier of a warehouse;

" vessel " includes any tank, drum, storage place, still or utensil. 4. (1) Each of the following substances shall constitute a marker for the purposes of the principal section :

(a) 1: 4 di-hydroxyanthraquinone,

(b) furfuraldehyde,

(c) C.I. Solvent Red 24 as described in the Colour Index.

(2) References in these Regulations to markers shall, subject to subparagraph (a) of paragraph (3) of Regulation 6, be construed as references to the substances specified in paragraph (1) of this Regulation. 5. The rebate of duty under subsection (2) or...