I move:—
(1) That in this Resolution—"the Act of 1935" means the Finance Act, 1935 (No. 28 of 1935);
"the Act of 1952" means the Finance Act, 1952 (No. 14 of 1952);
"the Act of 1956" means the Finance Act, 1956 (No. 22 of 1956).
(2) 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 9th day of May, 1957, at the rate of 2/9¼d. the gallon in lieu of the rate specified in sub-section (2) of Section 10 of the Act of 1956.
(3) 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 9th day of May, 1957, 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 2/7¼d. the gallon in lieu of the rate specified in sub-section (3) of Section 10 of the Act of 1956.
(4) That the duty of customs imposed by Section 21 of the Act of 1935 shall, in respect of hydrocarbon oil chargeable with that duty, be charged, levied and paid, as on and from the 9th day of May, 1957, at the rate of 2/2 the gallon, in lieu of the rate now chargeable by virtue of sub-section (1) of Section 7 of the Act of 1952.
(5) That as on and from the 9th day of May, 1957, the rate of any rebate allowed under sub-section (2) of Section 21 of the Act of 1935 shall be—
(a) as respects the oil commonly known as tractor vaporising oil, 2/2 the gallon; and
(b) as respects any other hydrocarbon oil, 2/1 the gallon.
(6) That the duty of excise imposed by Section 21 of the Act of 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 9th day of May, 1957, 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 2/– the gallon in lieu of the rate now chargeable by virtue of sub-section (3) of Section 7 of the Act of 1952.
(7) That as on and from the 9th day of May, 1957, the rate of any rebate allowed under sub-section (4) of Section 21 of the Act of 1935 shall be—
(a) as respects the oil commonly known as tractor vaporising oil, 2/– the gallon; and
(b) as respects any other hydrocarbon oil, 1/11 the gallon.
(8) That where the licensee under a passenger licence granted under Section 11 of the Road Transport Act, 1932 (No. 2 of 1932), shows to the satisfaction of the Revenue Commissioners that hydrocarbon oil on which the duty of customs imposed by Section 21 of the Act of 1935 as amended as specified in paragraph (4) of this Resolution or the duty of excise imposed by the said Section 21 as amended as specified in paragraph (6) of this Resolution has been paid has been used by him for combustion in the engine of a mechanically propelled vehicle used in a passenger road service in respect of which the licence was granted, the Revenue Commissioners may, subject to such conditions as they may think fit to impose, repay to the licensee duty at the rate of 6d. the gallon on hydrocarbon oil so used on receipt of a claim therefor made by him in such form as the Revenue Commissioners may direct, subject to the proviso that no repayment may be made unless the claim is made within four months from the date on which the oil was used.
(9) 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).
