Finance Act, 1982
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Hydrocarbons. |
66.—(1) 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 26th day of March, 1982, at the rate of £18.85 per hectolitre in lieu of the rate specified in section 6 (1) of the Finance (No. 2) Act, 1981 . | |
(2) The duty of excise on hydrocarbon oil imposed by paragraph 12 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 26th day of March, 1982, at the rate of £13.20 per hectolitre in lieu of the rate specified in section 6 .(2) of the Finance (No. 2) Act, 1981 . | ||
(3) As on and from the 26th day of March, 1982, the rate of any repayment allowed under paragraph 12 (11) of the Order of 1975 in respect of hydrocarbon oil on which such repayment is allowable and on which the excise duty mentioned in subsection (2) of this section was paid at the rate of £13.20 per hectolitre shall be £11.41 per hectolitre in lieu of the rate allowable immediately before the 26th day of March, 1982. | ||
(4) Notwithstanding the provisions of section 70 (11) of the Finance Act, 1980 , the amount of any repayment under paragraph 4 of the Imposition of Duties (No. 232) (Hydrocarbon Oils) Order, 1977 (S.I. No. 279 of 1977), on hydrocarbon oil used as specified in the said paragraph 4 during the period from the 1st day of December, 1981, to the 31st day of December, 1982, shall be the amount of excise duty paid on the quantity of oil so used. | ||
(5) With effect as on and from the 26th day of March, 1982, the following paragraph shall be substituted for paragraph 11 (4) of the Order of 1975: | ||
“(4) A drawback equal to the amount of the duty shown, to the satisfaction of the Revenue Commissioners, to have been paid by reason of the operation of this paragraph in respect of the mineral hydrocarbon light oil in question shall be allowed on the exportation from the State or the shipment or deposit in a bonded warehouse for use as ship's stores of any mineral hydrocarbon light oil (including such oil which is shown, to the satisfaction of the Revenue Commissioners, to be contained in any goods) chargeable with the said duty.”. | ||
(6) With effect as on and from the 26th day of March, 1982, the following paragraph shall be substituted for paragraph 12 (2) of the Order of 1975: | ||
“(2) A drawback equal to the amount of the duty shown, to the satisfaction of the Revenue Commissioners, to have been paid by reason of the operation of this paragraph in respect of the hydrocarbon oil in question shall be allowed on the exportation from the State or the shipment or deposit in a bonded warehouse for use as ship's stores of any hydrocarbon oil (including such oil which is shown, to the satisfaction of the Revenue Commissioners, to be contained in any goods) chargeable with the said duty.”. | ||
(7) The duty of excise on gaseous hydrocarbons in liquid form imposed by section 41 (1) of the Finance Act, 1976 , shall be charged, levied and paid, as on and from the 26th day of March, 1982, at the rate of £0.56 per gallon in lieu of the rate specified in section 6 (4) of the Finance (No. 2) Act, 1981 . |