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S.I. No. 125/1951 - Emergency Imposition of Duties (No. 262) Order, 1951.

S.I. No. 125 of 1951.

EMERGENCY IMPOSITION OF DUTIES (No. 262) ORDER, 1951.

The Government, in exercise of the powers conferred on them by Section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, and of every and any other power them in this behalf enabling, hereby order as follows :

1. This Order may be cited as the Emergency Imposition of Duties (No. 262) Order, 1951.

2. The Interpretation Act, 1937 (No. 38 of 1937), applies to this Order.

3. (1) 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 date of this Order, at the rate of one shilling and fourpence the gallon.

(2) 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 date of this Order, 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.

4. (1) The duty of customs imposed by section 21 of the Finance Act, 1935 (No. 28 of 1935), shall, in respect of hydrocarbon oil, chargeable with that duty, be charged, levied and paid, as on and from the date of this Order, at the rate of one shilling and fourpence the gallon.

(2) The rebate allowable under subsection (2) of section 21 of the Finance Act, 1935 , shall, in respect of hydrocarbon oil on which such rebate is allowable, be allowed, as on and from the date of this Order, at the rate of one shilling and fourpence the gallon.

(3) The duty of excise imposed by section 21 of the Finance Act, 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 date of this Order, 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 one shilling and twopence the gallon.

(4) The rebate allowable under subsection (4) of section 21 of the Finance Act, 1935 , shall, in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned in the foregoing paragraph was paid at the rate of one shilling and twopence the gallon, be allowed at the rate of one shilling and twopence the gallon.

GIVEN under the Official Seal of the Government, this 3rd day of May, 1951.

(Signed) JOHN A. COSTELLO,

Taoiseach.