I move:
(1) That in this Resolution "the Order of 1975" means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975).
(2) That the duty of excise on mineral hydrocarbon light oil imposed by paragraph 11 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 29th day of January, 1976, at the rate of £0.4341 per gallon in lieu of the rate set out in the said paragraph 11 (1).
(3) (a) That notwithstanding clause (b) or (c) of paragraph 11 (5) of the Order of 1975, the duty of excise imposed by the said paragraph 11 shall be charged, levied and paid at the rate of £0.02 per gallon, as on and from the 29th day of January, 1976, on mineral hydrocarbon light oil to which the said clause (b) or (c) applies.
(b) That notwithstanding subparagraph (6) of paragraph 12 of the Order of 1975, the duty of excise imposed by the said paragraph 12 shall be charged, levied and paid at the rate of £0.02 per gallon, as on and from the 29th day of January, 1976, on hydrocarbon oil to which the said subparagraph (6) applies.
(4) That paragraph 11 (7) of the Order of 1975 be amended, as on and from the 29th day of January, 1976, by the substitution for "without payment of duty" of "on payment of a duty of excise at the rate of £0.02 per gallon".
(5) That any authorisation issued before the 29th day of January, 1976, under the provisions of paragraph 11 (7) of the Order of 1975, in relation to the importation or the delivery from the premises of a refiner of hydrocarbon oil or from a bonded warehouse free of duty imposed by paragraph 11 (1) of the Order of 1975 of articles chargeable with that duty, shall, so far as it affects articles imported or delivered on or after that date, be deemed to authorise the importation or delivery of such articles on payment of a duty of excise at the rate of £0.02 per gallon.
(6) That the repayments of excise duty provided for in paragraphs 11 (10) and 12 (10) of the Order of 1975 shall, where the duty is chargeable and paid after the 28th day of January, 1976, be at the rate of duty paid less an amount of £0.02 per gallon.
(7) That paragraphs 11 (4) and 12 (2) of the Order of 1975 be amended, as on and from the 29th day of January, 1976, by the substitution in each case for "imposed by this paragraph which is shown, to the satisfaction of the Revenue Commissioners, to have been paid" of "shown, to the satisfaction of the Revenue Commissioners, to have been paid by reason of the operation of this paragraph".
(8) That paragraph 12 (1) of the Order of 1975 be amended, as on and from the 29th day of January, 1976, by the substitution for the proviso thereto of the following proviso:
"Provided, however, that the said excise duty shall be charged, levied and paid at the rate of £0.02 per gallon in lieu of the aforementioned rate on mineral hydrocarbon heavy oil within the meaning of section 7 (6) of the Finance Act, 1933 (No. 15 of 1933) so sent out or imported on or after the 29th day of January, 1976".
(9) That the amount of any rebate allowed under paragraph 12 (3) of the Order of 1975 shall, in respect of any hydrocarbon oil imported or delivered on or after the 29th day of January, 1976, be the amount of excise duty chargeable less an amount calculated at the rate of £0.02 per gallon.
(10) That in addition to any other duty which may be chargeable, there shall be charged, levied and paid, as on and from the 29th day of January, 1976, a duty of excise at the rate of £0.02 per gallon on gaseous hydrocarbons in liquid form made in the State which are sent out, on or for sale or otherwise, from the premises of the manufacturer thereof or are used by such manufacturer and on gaseous hydrocarbons in liquid form imported into the State.
(11) That a drawback equal to the amount of the duty imposed by paragraph (10) of this resolution which is shown, to the satisfaction of the Revenue Commissioners, to have been paid in respect of the goods in question, shall be allowed on the exportation from the State or the shipment or deposit in a bonded warehouse for use as ships' stores of any goods chargeable with the said duty.
(12) That whenever the Minister for Finance so thinks proper, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, authorise any person to import or take delivery from the premises of a manufacturer of gaseous hydrocarbons in liquid form or from a bonded warehouse of any goods liable to the duty of excise imposed by paragraph (10) of this Resolution without payment of that duty.
(13) That subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, any goods liable to the duty of excise imposed by paragraph (10) of this Resolution may be removed for exportation, or for shipment for use as ships' stores, from the premises of the manufacturer thereof without payment of the said duty.
(14) That the Revenue Commissioners may, if they so think fit, allow any goods which are liable to the duty of excise imposed by paragraph (10) of this Resolution to be warehoused without payment of the said duty, and may, if and so far as they so think proper, remit duty on any deficiency arising in goods so warehoused where they are satisfied that no part of such deficiency was caused by illegal or improper means.
(15) That where, in the period from the 29th day of January, 1976, to the 29th day of February, 1976, by reason of the operation of the provisions of paragraphs 11 and 12 of the Order of 1975 or of paragraph (10) of this Resolution, an excise duty at the rate of £0.02 per gallon is payable on the importation or delivery of goods, the Revenue Commissioners may, subject to such conditions for securing the payment of the duty as they may think fit to impose, permit payment of the said duty to be deferred to a date not later than the 29th day of February, 1976.
(16) That paragraph 17 of the Order of 1975 shall, with any necessary modifications, apply as on and from the 29th day of January, 1976, in relation to the duty of excise imposed by paragraph (10) of this Resolution as it applies to the duties imposed by that Order.
(17) That section 15 of the Value-Added Tax Act, 1972 (No. 22 of 1972), be construed, as on and from the 29th day of January, 1976, as if the references to excise duty (inserted by the Order of 1975) included a reference to the excise duty imposed by paragraph (10) of this Resolution.
(18) (a) That subject to subparagraph (b) of this paragraph, the provisions of the Customs Acts and of any instrument relating to duties of customs made under statute, and not otherwise applied by this Resolution, shall, with any necessary modifications, as on and from the 29th day of January, 1976, apply in relation to the duty of excise imposed by paragraph (10) of this Resolution on goods imported into the State as they apply in relation to duties of customs.
(b) That where, in relation to the duty of excise imposed by paragraph (10) of this Resolution, there is a provision in this Resolution corresponding to a provision of the Customs Acts or of any instrument relating to duties of customs made under statute, the latter provision shall not apply in relation to that duty of excise.
(19) (a) That subject to subparagraph (b) of this paragraph, the provisions of the Statutes which relate to the duties of excise and the management thereof and of any instrument relating to the duties of excise made under statute, and not otherwise applied by this Resolution, shall, with any necessary modifications, as on and from the 29th day of January, 1976, apply in relation to the duty of excise imposed by paragraph (10) of this Resolution on goods produced or manufactured in the State as they apply to duties of excise.
(b) That where, in relation to the duty of excise imposed by paragraph (10) of this Resolution, there is a provision in this Resolution corresponding to a provision of the Statutes which relate to the duties of excise or of any instrument relating to the duties of excise made under statute, the latter provision shall not apply in relation to that duty of excise.
(20) That this Resolution, so far as it relates to the duty of excise on imported goods imposed by paragraph (10) of this Resolution, shall be construed together with the Customs Acts and any instrument relating to the customs made under statute and, so far as it relates to the said duty of excise on goods made in the State, shall be construed together with the Statutes which relate to the duties of excise and the management of those duties and any instrument relating to the duties of excise and the management of those duties made under statute.
(21) That the provisions of Regulations 3 to 19 and 21 to 39 of the Hydrocarbon Oil Regulations, 1941 (S.R. & O. No. 490 of 1941) and subsection 21 (12) of the Finance Act, 1935 (No. 28 of 1935) shall apply, as on and from the 29th day of January, 1976, in relation to the goods liable to the duty imposed by paragraph (10) of this Resolution as if they were hydrocarbon oil or hydrocarbon (heavy) oil, as the case may be, within the meaning, in each case, of Regulation 3 of the said Regulations.
(22) That paragraphs 11 (3), 11 (13) and 12 (9) of the Order of 1975, be revoked as on and from the 29th day of January, 1976.
(23) That the duty of excise imposed by paragraph (10) of this Resolution be placed under the care and management of the Revenue Commissioners.
(24) 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).
