Finance Act, 1960
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Hydrocarbon oils. |
18.—(1) In this section— | |
“section 21” means section 21 of the Finance Act, 1935 ; | ||
“the (No. 69) Order” means the Imposition of Duties (No. 69) (Hydrocarbon Oils) (Excise Duties) Order, 1959; | ||
“the (No. 84) Order” means the Imposition of Duties (No. 84) (Hydrocarbon Oils) (Customs Duties) Order, 1959. | ||
(2) As on and from the 28th day of April, 1960, the rate of any rebate allowed under subsection (2) of section 21 shall— | ||
(a) in respect of hydrocarbon oil on which such rebate is allowable and on which the duty of customs mentioned in paragraph 4 of the (No. 84) Order was paid at the rate provided for in that paragraph, be two shillings and three pence the gallon, and | ||
(b) in respect of hydrocarbon oil on which such rebate is allowable and on which the duty of customs mentioned in paragraph 4 of the (No. 84) Order was, by virtue of paragraph 6 of that Order, paid at a rate equivalent to the rate at which the duty of excise imposed by subsection (3) of section 21 is chargeable, be two shillings and two pence the gallon, | ||
in lieu of the rate allowable immediately before the 28th day of April, 1960, by virtue of paragraph 5 of the (No. 84) Order. | ||
(3) As on and from the 28th day of April, 1960, the rate of any rebate allowed under subsection (4) of section 21 in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned in paragraph 3 of the (No. 69) Order was paid at the rate provided for in that paragraph, shall be two shillings and two pence the gallon in lieu of the rate allowable immediately before the 28th day of April, 1960, by virtue of paragraph 4 of the (No. 69) Order. |