S.I. No. 367/1981 - Imposition of Duties (No. 255) (Hydrocarbon Oils) Order, 1981.

1. This Order may be cited as the Imposition of Duties (No. 255) (Hydrocarbon Oils) Order, 1981.

2. In this Order “hydrocarbon oil”, “sea-fishing boat” and “sea-fishing” have the same meanings as they have in

section 35

(5) of the

Finance Act, 1981

(No. 16 of 1981).

3. In addition to the repayment of £0.44 per hectolitre specified in

section 35

(5) of the

Finance Act, 1981

(No. 16 of 1981), the Revenue Commissioners may, subject to such conditions as they may think fit to impose, repay excise duty at the rate of £1.09 per hectolitre in respect of hydrocarbon oil used as specified in the said section 35 (5) during the period beginning on the 1st day of June, 1981, and ending on the 31st day of December, 1981.

4. (1) Notwithstanding paragraph 3 of this Order, the additional repayment of £1.09 per hectolitre referred to therein shall not be payable on any quantity of oil used in a sea-fishing boat for the purpose specified in

section 35

(5) of the

Finance Act, 1981

, exceeding in the aggregate the equivalent of 45 hectolitres of such oil for each week in which such sea-fishing boat was engaged in sea-fishing.

(2) In determining the aggregate for the purposes of sub-paragraph (1) of this paragraph, where there is a change of ownership of a sea-fishing boat in the period beginning on the 1st day of June, 1981, and ending on the 31st day of December, 1981, account shall only be taken of oil used while the applicant was the owner or master of the boat.

5. Except where the Revenue Commissioners otherwise allow, an application for additional repayment under this Order shall be in respect of hydrocarbon oil used within a period of three months and shall be made not later than six months following the end of such period.

GIVEN under the Official Seal of the Government, this 27th day of October, 1981.

GARRET FITZGERALD,

Taoiseach.

EXPLANATORY NOTE.

(This note is not part of the Instrument and does not purport to be a legal interpretation.)

The effect of this Order is to increase, for a temporary period, the relief from excise duty, which was introduced in the

Finance Act, 1981

, on oil used in sea-fishing boats.

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),

section 46

of the

Finance Act, 1975

(No. 6 of 1975) and

section 29

of the

Value-Added Tax (Amendment) Act, 1978

(No. 34 of 1978), hereby order as follows