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Dáil Éireann debate -
Wednesday, 7 May 1941

Vol. 83 No. 1

Financial Resolutions. - Resolution No. 5—Customs and Excise—Mineral Hydrocarbon Light Oil.

I move:—

(1) That the duty of customs imposed by Section 1 of the Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty which is imported on or after the 8th day of May, 1941, be charged, levied, and paid at the rate of one shilling and three pence the gallon in lieu of the rate now chargeable by virtue of sub-section (1) of Section 10 of the Finance Act, 1939 (No. 18 of 1939).

(2) That the duty of excise imposed by Section 1 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light 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 8th day of May, 1941, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of mineral hydrocarbon oil, be charged, levied, and paid at the rate of one shilling and one penny the gallon in lieu of the rate now chargeable by virtue of sub-section (2) of Section 10 of the Finance Act, 1939 (No. 18 of 1939).

(3) 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 is the Resolution dealing with petrol.

I will say "ditto" to that.

Question put and declared carried.
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