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PART V.
Compulsory Purchase of Industrial Alcohol from the Company by Distributors and Use by Distributors of Industrial Alcohol so Purchased.
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Interpretation of Part V.
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41.—(1) For the purposes of this Part of this Act, the expression “mineral hydrocarbon light oils” means hydrocarbon oils of which not less than fifty per cent. by volume distils at a temperature not exceeding 185 degrees centigrade, or of which not less than ninety-five per cent, by volume distils at a temperature not exceeding 240 degrees centigrade, or which give off an inflammable vapour at a temperature of less than 22.8 degrees centigrade when tested in the manner prescribed by the Acts relating to petroleum.
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The method of testing oils for the purpose of ascertaining whether they comply with the provisions of this sub-section relating to the distillation of a certain volume thereof at a certain temperature shall be such as the Revenue Commissioners may prescribe.
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(2) In this Part of this Act—
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the word “duty” means any duty which is a customs duty or an excise duty;
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the word “distributor” means a person who clears mineral hydrocarbon light oils on payment of duty from ship, train, conveyance, bonded installation, or refinery for consumption within the State;
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the expression “motor fuel” means fuel capable of being used for the propulsion of motor cars.
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(3) For the purposes of this Part of this Act, the quantity of mineral hydrocarbon light oils cleared by a distributor during any period shall be taken to be the actual quantity of mineral hydrocarbon light oils cleared by him for consumption within the State during such period on payment of duty.
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