Hydrocarbon Oil Regulations, 1941

• Jurisdiction: Ireland
• Citation: IR SI 490/1941
• Year: 1941

STATUTORY RULES AND ORDERS. 1941. No. 490.
HYDROCARBON OIL REGULATIONS, 1941.
WHEREAS by virtue of Section 1 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935) and of Section 18 of the Finance Act, 1940 (No. 14 of 1940), the Revenue Commissioners are empowered to make the Regulations hereinafter contained :
NOW, THE REVENUE COMMISSIONERS, in exercise of the powers conferred on them in the manner aforesaid, and of every and any other power them in this behalf enabling, do hereby make the following regulations to be observed on and after the 20th day of August, 1941, that is to say :— 1. These Regulations may be cited for all purposes as the Hydrocarbon Oil Regulations, 1941. 2. The Interpretation Act, 1937 (No. 38 of 1937), applies to the interpretation of these Regulations in like manner as it applies to the interpretation of an Act of the Oireachtas. 3. In these Regulations and in the application of any enactment referred to therein, unless the context otherwise requires, each of the following expressions shall have the meaning hereby assigned to it :—
" Commissioners " means the Revenue Commissioners.
" Collector " means the Collector of Customs and Excise of the Collection in which the refinery is situate.
" Officer " means Officer of Customs and Excise.
" Proper Officer " means the Officer of the Station in which is situate the refinery or warehouse or vendor's premises or the premises of the user of hydrocarbon (heavy) oil for combustion in the engine of a motor vehicle and includes a person acting for that Officer and also any Officer superior in matters of Customs and Excise.
" Hydrocarbon oil " includes petroleum oil and oil produced from coal, shale, peat, or other bituminous substance, and all liquid hydrocarbons, but does not include any oil which is a hydrocarbon or a bituminous or asphaltic substance and is, when tested in a manner prescribed by the Commissioners, solid or semi-solid at a temperature of sixty degrees Fahrenheit.
" Hydrocarbon light oil " means hydrocarbon oil of which not less than fifty per cent. by volume distils at a temperature not exceeding 185 degrees centigrade, or of which not less than ninety-five per cent. by volume distils at a temperature not exceeding 240 degrees centigrade or which gives off an inflammable vapour at a temperature of less than 22.8 degrees centigrade when tested in the manner prescribed by the Acts relating to petroleum.
" Hydrocarbon (heavy) oil " means oil liable to either of the duties imposed by Section 21 of the Finance Act, 1935 (No. 28 of 1935).
" Warehouse " means a place approved as a place in which goods entered to be warehoused may be lodged, kept and secured.
" Warehouse-keeper " means a proprietor or occupier of a warehouse approved for the warehousing of hydrocarbon (heavy) oil.
" Refinery " means any premises used for the manufacture, production or treatment of hydrocarbon oil.
" Refiner " means the proprietor or occupier of a refinery.
" Vendor " means any person who sells or delivers on any premises for use for combusion in the engine of a motor vehicle any hydrocarbon (heavy) oil.
" Vessels " includes tanks, storage places, stills and utensils.
" Approved " and " prescribed " mean respectively approved and prescribed by the Commissioners.
PART I. AS TO THE REFINING OF HYDROCARBON OIL.
	4. No person shall carry on the business of a refiner of hydrocarbon oil at any premises unless he is the holder of an Excise Licence authorising him to carry on the business at those premises.
	5. Every refiner shall, before he begins to carry on the business of refiner of hydrocarbon oil, make entry of every building and place and of every vessel intended to be used by him in carrying on the business and shall not make use of any building or place until he has made entry, thereof.
	6. Every refiner before receiving any hydrocarbon oil for refining shall give security, in such sum and in such form as the Commissioners may require, that he will observe and comply with all regulations made by the Commissioners in relation to hydrocarbon oil.
	7. A licence for the purpose of these Regulations :—
(a) shall be in such form as the Commissioners may approve ;
(b) shall expire on the 31st day of January annually ;
(c) may on payment of the proper duty charged thereon be granted by any officer authorised by the Commissioners to grant the same.
	8. The refiner shall not use any vessels in his premises until the same shall bear conspicuous distinguishing marks.
	9. The refiner must furnish to the Commissioners tables of the capacity of all vessels in the refinery intended for the reception or storage of hydrocarbon oil, showing the number of gallons which each such vessel is capable of containing according to the depth of liquid contained therein.
	10. The refiner must provide to the satisfaction of the Commissioners safe means of access for Officers to all vessels in the refinery and to all dipping places therein.
	11. The refiner must not alter, add to, remove or demolish any vessels or pipes in his refinery without giving to the proper Officer two days' previous notice in writing.
	12. Hydrocarbon oil shall not be received into the refinery except for the purpose of refining, but this provision shall not operate to prevent the receipt into the refinery of such oil on which the duty has been paid or which has been sent out therefrom.
	13. No hydrocarbon oil shall be sent out or delivered from the refinery, other than oil which has been subjected therein to a process of refining.
	14.—(1) Every refiner shall keep accounts in which the goods shall be distinguished according to such description as the Commissioners shall from time to time require.
(2) The accounts must show particulars of each consignment of hydrocarbon oil or mixtures received into the refinery, including the date of receipt, whence received and the description and quantity of the goods, and also particulars of each operation on hydrocarbon oil and of oil and other products of refining which result therefrom.
(3) The accounts must show the disposal of all hydrocarbon oil or mixtures thereof, giving in respect of each consignment delivered from the refinery the date of delivery, to whom sent, the destination and the description and quantity of the goods.
(4) In the case of mixtures or preparations containing hydrocarbon oil, the accounts must show the proportions and quantities of the various descriptions of hydrocarbon oil and of any other substances in the mixture or preparation.
(5) The entries must be made in the accounts not later than noon on the day following that on which the oil is received, produced or sent out, as the case may be.
(6) If any hydrocarbon oil is brought into the refinery after having previously been delivered therefrom for home consumption, the accounts must show such particulars as will enable such oils to be distinguished by the proper Officer.
(7) A balanced stock account, made up to and including the last Saturday in each calendar month, must be shown in the refiner's accounts.
(8) The accounts must be kept at the refinery ready for inspection at any time by any Officer and the proprietor shall permit any Officer to inspect the same and to take extracts therefrom.
	15. The refiner shall furnish to the Collector not later than Tuesday in any week returns in such form as the Commissioners may require of the quantities of hydrocarbon oil sent out or used by the refiner for a purpose other than the manufacture or production of hydrocarbon oil during the week ending on the preceding Saturday.
	16. The duty on hydrocarbon oil shall become due at the time when such oil is sent out from the refinery or is used by the refiner for a purpose other than the manufacture or production of hydrocarbon oil, and the refiner shall at the time of making the return pay to the Collector the amount due in respect of duty on such oil so sent out or used during the week to which the return relates.
	17. Every refiner shall render to the proper Officer at the close of each calendar month a balanced stock-account made up to and including the last Saturday in the calendar month.
	18.—(1) Every return or account made or rendered in pursuance of these Regulations shall be signed by the refiner or by some person duly authorised by the refiner in that behalf.
(2) Where the refiner is an incorporated company, the return shall be signed by the managing director or secretary or some other officer of the company duly authorised under seal in that behalf, and where the refiner is a firm, by one of the partners in the firm or by some person duly authorised in writing in that behalf by the firm.
	19.—(1) Where the duty chargeable on any hydrocarbon oil remains unpaid for more than seven days after it has become due, the Commissioners may, if they think it necessary so to do, for the purpose of securing payment of the duty, direct the Collector to levy the duty by distress on the premises of the refiner.
(2) Where the Commissioners so direct, the Collector may thereupon by warrant, signed by him, authorise any person to distrain upon the premises and to sell any distress levied by public auction after giving six days' previous notice of the sale.
Provided that a distress shall not be levied under these Regulations unless notice in writing requiring payment of the unpaid duty has been served on the refiner by leaving the notice at the refinery or by sending it to him by post addressed to the refinery.
(3) The proceeds of the sale shall be applied in or towards paying the cost and expenses of the distress and sale and the payment of the duty due and the surplus, if any, shall be paid to the refiner.
	20. Where mineral hydrocarbon light oil is delivered by a refiner to a person authorised by the Commissioners to receive such oil free of duty the refiner must record in...