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PART IV.
Compulsory Purchase of Industrial Alcohol by Importers and Refiners.
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Interpretation of Part IV.
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10.—(1) For the purposes of this Part of this Act, the expression “hydrocarbon light oils” means hydrocarbon oils of which not less than fifty per cent. by volume distils at a temperature not exceeding 185 degrees centigrade, or of which not less than ninety-five per cent. by volume distils at a temperature not exceeding 240 degrees centigrade, or which give off an inflammable vapour at a temperature of less than 22.8 degrees centigrade when tested in the manner prescribed by the Acts relating to petroleum.
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The method of testing oils for the purpose of ascertaining whether they comply with the provisions of this sub-section relating to the distillation of a certain volume thereof at a certain temperature shall be such as the Revenue Commissioners may prescribe.
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(2) In this Part of this Act—
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the word “importer” means a person who carries on the business of importing into Saorstát Eireann mineral hydrocarbon light oils;
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the word “refiner” means a person who carries on in Saorstát Eireann the business of producing mineral hydrocarbon light oils;
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the word “imported” means imported into Saorstát Eireann;
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the word “produced” means produced in Saorstát Eireann.
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(3) For the purposes of this Part of this Act the nett quantity of mineral hydrocarbon light oils imported by an importer during any period shall be taken to be the actual quantity of mineral hydrocarbon light oils imported by him during such period less the following, that is to say, such (if any) quantity of the mineral hydrocarbon light oils imported by him during such period as was, in accordance with law, so imported free of the customs duty for the time being payable in respect of mineral hydrocarbon light oils, and such (if any) quantity of mineral hydrocarbon light oils as was during such period dealt with by him in any one or more of the following ways, that is to say, exported from Saorstát Eireann, shipped or deposited in a bonded warehouse for use as ship's stores, or loaded into any aircraft for use on a voyage to a place outside Saorstát Eireann.
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(4) For the purpose of this Part of this Act the nett quantity of mineral hydrocarbon light oils produced by a refiner during any period shall be taken to be the actual quantity of mineral hydrocarbon light oils produced by him during such period less such (if any) quantity of mineral hydrocarbon light oils produced by him as was during such period dealt with by him in any one or more of the following ways, that is to say, exported from Saorstát Eireann shipped or deposited in a bonded warehouse for use as ship's stores, or loaded into any aircraft for use on a voyage to a place outside Saorstát Eireann.
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