S.I. No. 126/1983 - Imposition of Duties (No. 265) (Excise Duty on Hydrocarbon Oils) Order, 1983.

S.I. No. 126 of 1983.

IMPOSITION OF DUTIES (NO. 265) (EXCISE DUTY ON HYDROCARBON OILS) ORDER, 1983.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), section 22 of the Finance Act, 1962 (No. 15 of 1962), and section 46 of the Finance Act, 1975 (No. 6 of 1975), hereby order as follows:

1. This Order may be cited as the Imposition of Duties (No. 265) (Excise Duty on Hydrocarbon Oils) Order, 1983.

2. In this Order—

"alumina" means aluminium oxide;

"fuel oil" has the same meaning as it has in the Order of 1981;

"the Order of 1981" means the Imposition of Duties (No. 256) (Excise Duty on Hydrocarbon Oils) Order, 1981 (S.I. No. 404 of 1981).

3. Subject to such conditions as the Revenue Commissioners may think fit to impose and notwithstanding the provisions of paragraph 12 (3) of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 ), section 70 (10) of the Finance Act, 1980 (No. 14 of 1980), and the Order of 1981, the amount of the rebate allowed under the said paragraph 12 (3) shall, as regards fuel oil which is intended for use in, or in connection with, the manufacture of alumina, or for the maintenance of the manufactory in which the said manufacture is carried on and which is imported or delivered from the premises of a refiner of hydrocarbon oil or from a bonded warehouse on or after the 13th day of May, 1983, be the amount of the excise duty chargeable on the quantity of fuel oil so imported or delivered.

GIVEN under the Official Seal of the Government, this 12th day of May, 1983.

GARRET FITZGERALD,

Taoiseach.

EXPLANATORY NOTE.

The effect of this Order is to rebate in full the excise duty payable on fuel oil which is used for the manufacture of alumina and is imported or delivered from a refinery or bonded warehouse on or after the 13th day of May, 1983.