S.I. No. 3/1986 - Imposition of Duties (No. 281) (Hydrocarbons) Order, 1986.

1. This Order may be cited as the Imposition of Duties (No. 281) (Hydrocarbons) Order, 1986.

2. This Order shall come into operation on the 8th day of January, 1986.

3. In this Order—

"the Order of 1975" means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (

S.I. No. 307 of 1975

);

"the Act of 1985" means the

Finance Act, 1985

(No. 10 of 1985).

4. (1) The duty of excise on mineral hydrocarbon light oil imposed by paragraph 11 (1) of the Order of 1975 shall be charged, levied and paid at the rate of £26.30 per hectolitre in lieu of the rate specified in section 29(1) of the Act of 1985.

(2) The duty of excise on hydrocarbon oil imposed by paragraph 12(1) of the Order of 1975 shall be charged, levied and paid at the rate of £20.38 per hectolitre in lieu of the rate specified in section 29(2) of the Act of 1985.

5. This Order, so far as it relates to duties of excise on goods imported into the State, shall be construed together with the Customs Acts and, so far as it relates to duties of excise on goods manufactured in the State, shall be construed together with the statutes which relate to the duties of excise and the management of those duties.

GIVEN under the Official Seal of the Government, this 7th day of January, 1986.

GARRET FITZGERALD.

Taoiseach.

EXPLANATORY NOTE.

This Order increases the rate of excise duty on petrol and auto-diesel.

S.I. No. 3 of 1986.

IMPOSITION OF DUTIES (No. 281) (HYDROCARBONS) ORDER, 1986.

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