I move:—
(1) That the duty of customs imposed by Section 21 of the Finance Act, 1935 (No. 28 of 1935), shall, in respect of hydrocarbon oil chargeable with that duty which is imported on or after the 11th day of May, 1939, be charged, levied, and paid at the rate of 10d. the gallon in lieu of the rate mentioned in sub-section (1) of the said Section 21.
(2) That the rebate allowable under sub-section (2) of the said Section 21 of the Finance Act, 1935, shall, in respect of hydrocarbon oil on which such rebate is allowable and which is imported on or after the 11th day of May, 1939, be allowed at the rate of 10d. the gallon in lieu of the rate mentioned in the said sub-section (2).
(3) That the duty of excise imposed by the said Section 21 of the Finance Act, 1935, shall, in respect of hydrocarbon oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 11th day of May, 1939, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of hydrocarbon oil, be charged, levied, and paid at the rate of 8d. the gallon in lieu of the rate mentioned in sub-section (3) of the said Section 21.
(4) That the rebate allowable under sub-section (4) of the said Section 21 of the Finance Act, 1935, shall in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned in the next preceding paragraph of this sub-section was paid at the rate of 8d. the gallon, be allowed at the rate of 8d. the gallon in lieu of the rate mentioned in the said sub-section (4).
(5) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).
This Resolution imposes a kindred duty in respect of hydrocarbon oil.
