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, be charged, levied and paid as on and from the 3rd day of May, 1951, at the rate of one shilling and fourpence the gallon in lieu of the rate now chargeable by virtue of sub-section (1) of Section 3 of the Finance Act, 1948 (No. 12 of 1948).
(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 3rd day of May, 1951, 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 twopence the gallon in lieu of the rate now chargeable by virtue of sub-section (2) of Section 3 of the Finance Act, 1948.
This is a new resolution which relates to mineral hydrocarbon light oil.
