Finance Act, 1960
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Amendment of section 21 of Finance Act, 1935. |
20.—(1) In this section “the principal section” means section 21 of the Finance Act, 1935 . | |
(2) Subsection (11) of the principal section is hereby amended by the addition thereto of the following paragraphs: | ||
“(e) requiring as a condition of allowing under this section a rebate on any oil chargeable with either the said customs duty or the said excise duty, or any description or classification of such oil, subject to such exceptions as the Revenue Commissioners may think fit to allow, that there shall have been added to that oil at such time and in such manner and in such proportions as may be prescribed, one or more prescribed markers and that a declaration to that effect is furnished, | ||
(f) specifying the substances which are to constitute a prescribed marker for the purposes of this section, | ||
(g) providing that the presence of a prescribed marker shall be disregarded if the proportion in which it is present is less than that prescribed for the purposes of this paragraph, | ||
(h) prohibiting the addition to any hydrocarbon oil of any prescribed marker except in such circumstances as may be prescribed, | ||
(i) prohibiting the removal from any hydrocarbon oil of any prescribed marker, | ||
(j) prohibiting the addition to any hydrocarbon oil of any substance, not being a prescribed marker, which is calculated to impede the identification of a prescribed marker, | ||
(k) prohibiting the importation of any hydrocarbon oil to which has been added any substance, not being a prescribed marker, calculated to impede the identification of a prescribed marker, | ||
(l) prohibiting the importation, sale or delivery of any hydrocarbon oil in which a prescribed marker is present unless it is present in the proportions prescribed as a condition of allowing a rebate under this section and unless such hydrocarbon oil is intended for use for a purpose other than combustion in the engine of a motor vehicle and a declaration to that effect is furnished.” | ||
(3) Subsection (8) of the principal section is hereby amended by the insertion in paragraph (a) of “or keep in the fuel tank of such vehicle” after “motor vehicle”. | ||
(4) Subsection (15) of the principal section is hereby amended by the addition thereto of the following definition: “the word ‘prescribed’ means prescribed by regulations made by virtue of this section.” | ||
(5) Where in any proceedings to recover a penalty under subsection (12) of the principal section— | ||
(a) the offence in respect of which the penalty is claimed consists of the keeping of hydrocarbon oil in the fuel tank of a vehicle in contravention of paragraph (a) of subsection (8) of the principal section, | ||
(b) it is proved that hydrocarbon oil was found in the fuel tank, and | ||
(c) the defendant is the owner of the vehicle, | ||
the hydrocarbon oil so found shall be presumed (unless or until the contrary is proved) to have been kept in the fuel tank in contravention of that paragraph and to have been so kept in such contravention by such owner. | ||
(6) Subsection (5) of section 8 of the Finance Act, 1942 , is hereby amended by the deletion of “customs and shall impose the penalty appointed by the said subsection as so amended as a customs” and the substitution therefor of “excise and shall impose the penalty appointed by the said subsection as so amended as an excise”. |