S.I. No. 490/1941 - Hydrocarbon Oil Regulations, 1941.

STATUTORY RULES AND ORDERS. 1941. No. 490.

HYDROCARBON OIL REGULATIONS, 1941.

WHEREAS by virtue of Section 1 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935) and of Section 18 of the Finance Act, 1940 (No. 14 of 1940), the Revenue Commissioners are empowered to make the Regulations hereinafter contained :

NOW, THE REVENUE COMMISSIONERS, in exercise of the powers conferred on them in the manner aforesaid, and of every and any other power them in this behalf enabling, do hereby make the following regulations to be observed on and after the 20th day of August, 1941, that is to say :—

1. These Regulations may be cited for all purposes as the Hydrocarbon Oil Regulations, 1941.

2. The Interpretation Act, 1937 (No. 38 of 1937), applies to the interpretation of these Regulations in like manner as it applies to the interpretation of an Act of the Oireachtas.

3. In these Regulations and in the application of any enactment referred to therein, unless the context otherwise requires, each of the following expressions shall have the meaning hereby assigned to it :—

" Commissioners " means the Revenue Commissioners.

" Collector " means the Collector of Customs and Excise of the Collection in which the refinery is situate.

" Officer " means Officer of Customs and Excise.

" Proper Officer " means the Officer of the Station in which is situate the refinery or warehouse or vendor's premises or the premises of the user of hydrocarbon (heavy) oil for combustion in the engine of a motor vehicle and includes a person acting for that Officer and also any Officer superior in matters of Customs and Excise.

" Hydrocarbon oil " includes petroleum oil and oil produced from coal, shale, peat, or other bituminous substance, and all liquid hydrocarbons, but does not include any oil which is a hydrocarbon or a bituminous or asphaltic substance and is, when tested in a manner prescribed by the Commissioners, solid or semi-solid at a temperature of sixty degrees Fahrenheit.

" Hydrocarbon light oil " means hydrocarbon oil 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 gives 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.

" Hydrocarbon (heavy) oil " means oil liable to either of the duties imposed by Section 21 of the Finance Act, 1935 (No. 28 of 1935).

" Warehouse " means a place approved as a place in which goods entered to be warehoused may be lodged, kept and secured.

" Warehouse-keeper " means a proprietor or occupier of a warehouse approved for the warehousing of hydrocarbon (heavy) oil.

" Refinery " means any premises used for the manufacture, production or treatment of hydrocarbon oil.

" Refiner " means the proprietor or occupier of a refinery.

" Vendor " means any person who sells or delivers on any premises for use for combusion in the engine of a motor vehicle any hydrocarbon (heavy) oil.

" Vessels " includes tanks, storage places, stills and utensils.

" Approved " and " prescribed " mean respectively approved and prescribed by the Commissioners.

PART I. AS TO THE REFINING OF HYDROCARBON OIL.

4. No person shall carry on the business of a refiner of hydrocarbon oil at any premises unless he is the holder of an Excise Licence authorising him to carry on the business at those premises.

5. Every refiner shall, before he begins to carry on the business of refiner of hydrocarbon oil, make entry of every building and place and of every vessel intended to be used by him in carrying on the business and shall not make use of any building or place until he has made entry, thereof.

6. Every refiner before receiving any hydrocarbon oil for refining shall give security, in such sum and in such form as the Commissioners may require, that he will observe and comply with all regulations made by the Commissioners in relation to hydrocarbon oil.

7. A licence for the purpose of these Regulations :—

(a) shall be in such form as the Commissioners may approve ;

(b) shall expire on the 31st day of January annually ;

(c) may on payment of the proper duty charged thereon be granted by any officer authorised by the Commissioners to grant the same.

8. The refiner shall not use any vessels in his premises until the same shall bear conspicuous distinguishing marks.

9. The refiner must furnish to the Commissioners tables of the capacity of all vessels in the refinery intended for the reception or storage of hydrocarbon oil, showing the number of gallons which each such vessel is capable of containing according to the depth of liquid contained therein.

10. The refiner must provide to the satisfaction of the Commissioners safe means of access for Officers to all vessels in the refinery and to all dipping places therein.

11. The refiner must not alter, add to, remove or demolish any vessels or pipes in his refinery without giving to the proper Officer two days' previous notice in writing.

12. Hydrocarbon oil shall not be received into the refinery except for the purpose of refining, but this provision shall not operate to prevent the receipt into the refinery of such oil on which the duty has been paid or which has been sent out therefrom.

13. No hydrocarbon oil shall be sent out or delivered from the refinery, other than oil which has been subjected therein to a process of refining.

14.—(1) Every refiner shall keep accounts in which the goods shall be distinguished according to such description as the Commissioners shall from time to time require.

(2) The accounts must show particulars of each consignment of hydrocarbon oil or mixtures received into the refinery, including the date of receipt, whence received and the description and quantity of the goods, and also particulars of each operation on hydrocarbon oil and of oil and other products of refining which result therefrom.

(3) The accounts must show the disposal of all hydrocarbon oil or mixtures thereof, giving in respect of each consignment delivered from the refinery the date of delivery, to whom sent, the destination and the description and quantity of the goods.

(4) In the case of mixtures or preparations containing hydrocarbon oil, the accounts must show the proportions and quantities of the various descriptions of hydrocarbon oil and of any other substances in the mixture or preparation.

(5) The entries must be made in the accounts not later than noon on the day following that on which the oil is received, produced or sent out, as the case may be.

(6) If any hydrocarbon oil is brought into the refinery after having previously been delivered therefrom for home consumption, the accounts must show such particulars as will enable such oils to be distinguished by the proper Officer.

(7) A balanced stock account, made up to and including the last Saturday in each calendar month, must be shown in the refiner's accounts.

(8) The accounts must be kept at the refinery ready for inspection at any time by any Officer and the proprietor shall permit any Officer to inspect the same and to take extracts therefrom.

15. The refiner shall furnish to the Collector not later than Tuesday in any week returns in such form as the Commissioners may require of the quantities of hydrocarbon oil sent out or used by the refiner for a purpose other than the manufacture or production of hydrocarbon oil during the week ending on the preceding Saturday.

16. The duty on hydrocarbon oil shall become due at the time when such oil is sent out from the refinery or is used by the refiner for a purpose other than the manufacture or production of hydrocarbon oil, and the refiner shall at the time of making the return pay to the Collector the amount due in respect of duty on such oil so sent out or used during the week to which the return relates.

17. Every refiner shall render to the proper Officer at the close of each calendar month a balanced stock-account made up to and including the last Saturday in the calendar month.

18.—(1) Every return or account made or rendered in pursuance of these Regulations shall be signed by the refiner or by some person duly authorised by the refiner in that behalf.

(2) Where the refiner is an incorporated company, the return shall be signed by the managing director or secretary or some other officer of the company duly authorised under seal in that behalf, and where the refiner is a firm, by one of the partners in the firm or by some person duly authorised in writing in that behalf by the firm.

19.—(1) Where the duty chargeable on any hydrocarbon oil remains unpaid for more than seven days after it has become due, the Commissioners may, if they think it necessary so to do, for the purpose of securing payment of the duty, direct the Collector to levy the duty by distress on the premises of the refiner.

(2) Where the Commissioners so direct, the Collector may thereupon by warrant, signed by him, authorise any person to distrain upon the premises and to sell any distress levied by public auction after giving six days' previous notice of the sale.

Provided that a distress shall not be levied under these Regulations unless notice in writing requiring payment of the unpaid duty has been served on the refiner by leaving the notice at the refinery or by sending it to him by post addressed to the refinery.

(3) The proceeds of the sale shall be applied in or towards paying the cost and expenses of the distress and sale and the payment of the duty due and the surplus, if any, shall be paid to the refiner.

20. Where mineral hydrocarbon light oil is delivered by a refiner to a person authorised by the Commissioners to receive such oil free of duty the refiner must record in the authorisation in the space provided for the purpose the quantity and description of the mineral hydrocarbon light oil delivered, the date of delivery and such other particulars as the Commissioners may require. He must produce the authorisation to any Officer on demand at any time, and must permit him to inspect the same and make extracts therefrom, and must, when the authorisation is filled up, or on demand, deliver it to the Officer. He must not cancel, obliterate or alter any entry in the authorisation or make any entry therein which is untrue in any particular.

21. The refiner shall keep at the refinery all books, accounts, records, orders, invoices and documents relating to the receipt, refining, production, use or sending out of hydrocarbon oil at or from the refinery during the preceding twelve months and shall on demand produce the same to any Officer and shall permit the Officer to inspect and take account of the same.

Every refiner shall keep at the refinery, and on demand at any time shall produce to any Officer, the tables of the measurements or capacity of the vessels in the refinery.

22. The refiner shall, if so required by the Commissioners, give such notice as they may require of the receipt or production of any hydrocarbon oil and of the vessels in which they are to be deposited, and of the contents of such vessels before such oil is deposited therein and after such oil is deposited therein.

23. The refiner shall, if required by the Commissioners, give such certificate as they may direct as to the receipt and disposal of hydrocarbon oil received at, or sent out from, the refinery.

24. The refiner shall allow any Officer to take samples in the refinery of any hydrocarbon oil or products from such oil.

25. The refiner shall not make any attempt or use any device to prevent or hinder any Officer from ascertaining the gravity, quantity or description of any oil in the refinery or to deceive him in taking the dip or gauge of any vessel or produce to any Officer any account or return which is untrue in any material particular.

26. The refiner shall on demand by any Officer made at the refinery either by day or by night and for the purpose of enabling him to search for, examine, gauge or take an account of any vessel or oil therein, provide ladders of sufficient length and strength and place them firmly and conveniently and supply sufficient lights and aid.

27. The refiner shall when required by any Officer assist him by a sufficient number of servants in taking account of his stock.

PART II. As to the Warehousing of Hydrocarbon (Heavy) Oil.

28.—(1) A warehousekeeper may mix in his warehouse hydrocarbon (heavy) oils and may fill such oils into drums, cans or other receptacles, and may subject such oils to straining and other methods of cleaning.

Provided that the warehousekeeper may not—

(a) mix mineral hydrocarbon light oils with oils which are not mineral hydrocarbon light oils or

(b) mix hydrocarbon (heavy) oil which is the produce of a refinery in the State with hydrocarbon (heavy) oil which is not the produce of a refinery in the State, unless by the special consent of the Commissioners and on compliance with such conditions as may be imposed by them.

(c) subject any hydrocarbon (heavy) oil to distillation, cracking or any other treatment.

(2) A warehousekeeper shall not, without the special permission of the Commissioners, subject any hydrocarbon (heavy) oil in his warehouse to any process not authorised by this Regulation.

29.—(1) The warehousekeeper shall not use any vessels in a warehouse until the same shall be approved by the Commissioners and shall bear conspicuous distinguishing marks.

(2) The warehousekeeper must furnish to the Commissioners tables of the capacity of all vessels in the warehouse showing the number of gallons which each such vessel is capable of containing according to the depth of liquid contained therein.

(3) The warehousekeeper must provide to the satisfaction of the Commissioners safe means of access for Officers to all vessels in the warehouse and to all dipping places therein.

(4) The warehousekeeper must not alter, add to, remove or demolish any vessels or pipes in his warehouse without giving to the proper Officer two days' previous notice in writing, unless in any special circumstances the Commissioners shall dispense with such notice.

30.—(1) The warehousekeeper shall keep accounts in which the goods shall be distinguished according to such descriptions as the Commissioners shall from time to time require.

(2) The accounts must show particulars of each consignment of hydrocarbon (heavy) oil received into the warehouse, including the date of receipt, whence received and the description and quantity of the goods.

(3) The accounts must show the disposal of all hydrocarbon (heavy) oil, giving in respect of each consignment delivered from the warehouse, the date of delivery, to whom sent, the destination and the description and quantity of the goods.

(4) The entries of all receipts and disposals must be made in the accounts not later than noon on the day following that on which the goods are received or delivered.

(5) If any hydrocarbon (heavy) oil is brought into the warehouse after having previously been delivered for home consumption, the accounts must show such particulars as will enable such oil to be distinguished by the proper Officer.

(6) A balanced stock account made up to the end of each calendar month must be shown in the warehousekeeper's accounts.

(7) The accounts must be kept at the warehouse ready for inspection at any time by any Officer and the warehousekeeper shall permit any Officer to inspect the same and to take extracts therefrom.

31. The warehousekeeper shall render to the proper Officer in respect of the periods ending upon the eighth, fifteenth, twenty-second and last days of each calendar month, or such other periods as the Commissioners may allow, such returns as the Commissioners may require of all hydrocarbon (heavy) oil received or removed to another warehouse and of all hydrocarbon (heavy) oil delivered from the warehouse in respect of which rebate of the duty is allowable or otherwise.

32. The warehousekeeper shall render to the proper Officer at the close of each calendar month a balanced stock-account made up to the end of the calendar month.

The returns and the stock-account required by this Regulation and the next preceding Regulation shall be rendered not later than three working days and ten working days respectively after the close of the period to which they relate.

33.—(1) Every return or account made or rendered in pursuance of these Regulations shall be signed by the warehousekeeper or by some person duly authorised by the warehousekeeper in that behalf.

(2) Where the warehousekeeper is an incorporated company the return shall be signed by the managing director or secretary or some other officer of the company duly authorised under seal in that behalf, and where the warehousekeeper is a firm by one of the partners in the firm or by some person duly authorised in writing in that behalf by the firm.

34. The warehousekeeper shall keep at the warehouse or such other place as may be allowed by the Commissioners all books, accounts, records, orders, invoices and documents relating to the purchase, receipt, sale and disposal of hydrocarbon (heavy) oil at or from the warehouse during the preceding twelve months and shall on demand produce the same to any Officer, and shall permit the Officer to inspect and take account of the same.

He shall also keep at the warehouse, and on demand at any time shall produce to any Officer the tables of the measurements or capacity of the tanks, vessels and storage places in the warehouse.

35. The warehousekeeper shall, if so required by the Commissioners, give such notice as they may require of the receipt of any hydrocarbon (heavy) oil and of the tanks, vessels or storage places in which they are to be deposited, and of the content of such tanks, vessels or places before such oil is deposited therein and after such oil is deposited therein.

36. The warehousekeeper shall, if required by the Commissioners, give such certificate as they may direct as to the receipt and disposal of hydrocarbon (heavy) oil received at, or sent out from the warehouse.

The warehousekeeper shall allow any Officer to take samples of any hydrocarbon (heavy) oil in the warehouse.

37. The warehousekeeper shall not make any attempt or use any device to prevent or hinder any Officer from ascertaining the gravity, quantity or description of any oil in the warehouse or to deceive him in taking the dip or gauge of any tank, vessel or utensil or produce to any Officer any account or return which is untrue in any material particular.

38. The warehousekeeper shall on demand by any Officer made at the warehouse, either by day or by night, and for the purpose of enabling him to search for, examine, gauge or take an account of any tank, vessel, utensil, or oil therein, provide ladders of sufficient length and strength and place them firmly and conveniently and supply sufficient lights and aid.

39. The warehousekeeper shall when required by any Officer assist him by a sufficient number of servants in taking account of his stock.

PART III. As to Licences to Sell Hydrocarbon (Heavy) Oil.

40. A licence to sell or deliver on any premises hydrocarbon (heavy) oil for use for combustion in the engine of a motor vehicle

(a) shall be in such form as the Commissioners may approve;

(b) shall expire on the 30th day of June annually;

(c) may on payment of the proper duty charged thereon be granted by any officer authorised by the Commissioners to grant the same.

41. No person who is the holder of such licence as aforesaid shall mix hydrocarbon (heavy) oil on which duty has been paid with hydrocarbon (heavy) oil on which rebate has been allowed or which has been delivered free of duty.

42. Every vendor of hydrocarbon (heavy) oil who ordinarily sells or sends out hydrocarbon (heavy) oil to persons who buy such oil for re-sale to other persons shall store hydrocarbon (heavy) oil on which duty has been paid separate and apart from such oil on which rebate has been allowed or which has been received free of duty.

43.—(1) Every vendor of hydrocarbon (heavy) oil (not being a warehousekeeper or refiner) shall keep at his licensed premises accounts of the receipt and disposal of all hydrocarbon (heavy) oil, other than lubricating oil and turpentine, received by him.

(2) The accounts must show particulars of each consignment of hydrocarbon (heavy) oil received into the licensed premises including the date of receipt, whence received, the description and quantity of the goods and whether the duty thereon has been paid and also particulars of the disposal of such oil giving in respect of each consignment delivered from the licensed premises, the date of delivery, to whom delivered, the destination, the description and the quantity of the goods and whether the duty thereon has been paid.

(3) Every such vendor who ordinarily sells or sends out hydrocarbon (heavy) oil to persons who buy such oil for re-sale to other persons shall keep the accounts for oil on which duty has been paid separate from those in respect of oil on which duty has not been paid or on which rebate has been allowed.

(4) Entries in the accounts must be made not later than noon on the day following the date of the transaction to be entered.

44. Every person required to keep accounts under this Part of these Regulations shall for at least twelve months after the date of the last record therein preserve the book or document in which the record is made and all other books and documents containing particulars on which the record is based.

45. Every person required to keep accounts under this Part of these Regulations shall at all reasonable times permit any Officer to inspect and take extracts from the accounts and all other books and documents required to be preserved as aforesaid.

PART IV. As to the Certificates to be Issued with Hydrocarbon (Heavy) Oil.

46. Every warehousekeeper, refiner, importer, vendor or seller of hydrocarbon (heavy) oil shall, on sending out or delivering any hydrocarbon (heavy) oil on which rebate has been allowed, or which is delivered without charge of duty, deliver to the purchaser, and to the person to whom the goods are sent or delivered if such person is not the purchaser, an invoice or advice having legibly written or printed thereon a statement that the oil specified therein was delivered on rebate of duty or free of duty, as the case may be, that it must not be used for combustion as fuel in a motor vehicle and that any person so using it renders himself liable to proceedings for penalties.

47. A warehousekeeper, refiner, importer, vendor or seller of hydrocarbon (heavy) oil on which rebate has been allowed or which has been delivered free of duty shall not sell or deliver any such oil in respect of which he has reason to believe that it will be used for combustion in the engine of a motor vehicle.

48. The certificate required by Section 21 (7) (d) of the Finance Act, 1935 , to be issued by a vendor of hydrocarbon (heavy) oil on every sale or delivery of hydrocarbon (heavy) oil for use for combustion in the engine of a motor vehicle must show the name and address of the person by whom issued, the date of issue, the quantity and description of the goods and the name and address of the person to whom the goods are delivered. A copy of the certificate must be retained by the vendor for twelve months from the date of issue and must be produced to any Officer on demand.

PART V. As to Users of Hydrocarbon (Heavy) Oil.

49.—(1) Every person who uses hydrocarbon (heavy) oil for combustion in the engine of a motor vehicle shall keep at each separate set of premises used by him for the receipt of such oil, or at such other places as the Commissioners may allow, accounts

(a) of the receipt of all hydrocarbon (heavy) oil, other thanlubricating oil and turpentine, received by him at each such separate set of premises respectively,

(b) of the disposal of all such oil on which the duty has been paid, and,

(c) should the Commissioners so require, of the disposal of all such oil on which rebate has been allowed or which has been delivered free of duty. The accounts in this case shall be in such form as the Commissioners may prescribe.

(2) Accounts for hydrocarbon (heavy) oil on which duty has been paid must be kept separate from those in respect of hydrocarbon (heavy) oil on which rebate has been allowed or which has been delivered free of duty.

(3) The accounts must show :—

(A) particulars of each consignment of hydrocarbon (heavy) oil received at the premises, including the date of receipt, whence received, the description and quantity of the goods and whether delivered to such person as duty paid, on rebate of duty, or free of duty.

(B) particulars of the disposal of hydrocarbon (heavy) oil on which duty has been paid including :—

(a) in the case of a motor vehicle ordinarily operated by such person from the premises from which such oil is supplied to the vehicle or from other premises in his occupation or use in the same city, town or place—

(i) the Local Authority Registration Letters and Number and the description and horse power of the vehicle to which supplied;

(ii) the date when such oil is supplied for use and the description and quantity of such oil supplied;

(iii) in respect of such oil supplied to the vehicle at the premises of another person the name and address of the supplier, the date when supplied and the quantity supplied;

(iv) the number of miles travelled by the vehicle on each day on which the vehicle is used;

(v) if the vehicle is employed otherwise than in making a journey from place to place, the nature of such employment.

(b) in the case of a motor vehicle not ordinarily operated by such person from the premises from which such oil is supplied to the vehicle or from other premises in his occupation or use in the same city, town or place—

(i) the Local Authority Registration Letters and Number and the description and horse power of the vehicle to which supplied;

(ii) the date when such oil is supplied for use and the description and quantity of such oil supplied;

(iii) the name and address of the premises from which the vehicle is ordinarily operated.

(4) Entries in the accounts must be made not later than noon on the day following the date of the transaction to be entered.

(5) A balanced stock account of hydrocarbon (heavy) oil on which the duty has been paid made up to the end of each calendar month must be shown.

50.—(1) Every person who uses hydrocarbon (heavy) oil for combustion in the engine of a motor vehicle and who does not receive or store such oil at premises in his occupation or use in the city, town or place from which the vehicle is ordinarily operated shall keep accounts at the premises from which the vehicle is ordinarily operated showing :—

(i) the Local Authority Registration Letters and Number and the description and horse power of the vehicle;

(ii) the quantity of hydrocarbon (heavy) oil supplied to the vehicle, the date when supplied and the name and address of the supplier;

(iii) the number of miles travelled by the vehicle on each day on which the vehicle is used;

(iv) if the vehicle is employed otherwise than in making a journey from place to place, the nature of such employment.

(2) Entries in the accounts must be made not later than noon on the day following the date of the transaction to be entered.

(3) The accounts must be made up at the end of each calendar month.

51. Every person who uses hydrocarbon (heavy) oil for combustion in the engine of a motor vehicle shall furnish to any Officer on demand particulars of the address of the premises from which such vehicle is ordinarily operated.

52. Every person required to keep accounts under this Part of these Regulations shall, for at least twelve months after the date of the last record therein, preserve the book or document in which the record is made and all other books and documents containing particulars on which the record is based.

53. Every person required to keep accounts under this Part of these Regulations shall at all reasonable times permit any Officer to inspect and take extracts from the accounts and all other books and documents required to be preserved as aforesaid.

54. Every person who uses hydrocarbon (heavy) oil for combustion in the engine of a motor vehicle shall store hydrocarbon (heavy) oil on which duty has been paid separate and apart from such oil on which rebate has been allowed or which has been delivered free of duty and shall allow any Officer to examine the stocks of such oils and to take samples therefrom.

55. Every person who uses hydrocarbon (heavy) oil for combustion in the engine of a motor vehicle shall retain the certificate issued to him by the vendor of such oils under No. 48 of these Regulations for 12 months after the date of receipt and shall produce such certificates to any Officer or any member of the Gárda Síochána on demand, and shall permit the Officer or member of the Gárda Síochána to inspect the same and to take extracts therefrom.

56. Applications to the Commissioners for registration of a motor vehicle the engine of which is fitted with a carburettor or other appliance adapted for the use for combustion in such engine of hydrocarbon (heavy) oil shall be made by the owner of the vehicle in such form as may be required by the Commissioners.

57. The certificate of registration issued by the Commissioners must be produced by the driver of the vehicle to which it refers on demand to any Officer or any member of the Gárda Síochána. The driver shall permit the Officer or member of the Gárda Síochána to inspect the certificate and to take extracts therefrom.

58. The owner of a vehicle registered under the provisions of these Regulations shall on the sale or disposal of the vehicle give notice forthwith to the Commissioners of such sale or disposal stating the name and address of the person to whom sold or otherwise disposed of, and shall at the same time return to the Commissioners the certificate of registration.

59. Any person who uses a mechanically-propelled vehicle on any road shall permit any Officer or any member of the Gárda Síochána to inspect such vehicle.

PART VI. Supplementary.

60. Where the Commissioners by special authority so allow and subject to any conditions which the Commissioners may impose, compliance, in whole or in part, with any Regulation in these Regulations shall not be required.

61. In all accounts required by these Regulations the quantities shall be stated in terms of gallons unless the Commissioners shall otherwise permit.

62. No person who is required by these Regulations to keep an account shall cancel, obliterate or alter any entry in such account, or make therein any entry which is untrue in any particular.

63. The following provisions of the Spirits Act, 1880, which apply to the manufacture and warehousing of spirits shall apply to the making and warehousing of hydrocarbon oil as if the expressions "hydrocarbon oil", "refiner", "refinery", "refining", "vendor" and "user" were for the purpose of these Regulations substituted for the expressions "spirits", "distiller or rectifier" or "Excise Trader", "distillery", "manufacture", "retailer of methylated spirits" and "person authorised to receive methylated spirits" respectively, that is to say :—

Section 78 which applies to the mode of calculating the quantity of spirits warehoused;

Section 135, sub-sections (1), (2), (3) and (4), which apply to the provision of scales, weights and measures;

Section 127, sub-section (1) and Section 137, sub-section (1), which apply to the power of entry and examination by Officers;

Section 139, which applies to the power to search for pipes in or near the premises of a distiller or rectifier.

64. For the purposes of Parts III, IV and V of these Regulations, hydrocarbon (heavy) oil, made in the State by a person engaged in the manufacture and sale to the public of gas for lighting, heating, or power, so made as a by-product in the manufacture of such gas and intended for combustion in the engine of a motor vehicle, shall be deemed to be oil on which duty has been paid, notwithstanding that it has been delivered without charge of duty.

65. The Hydrocarbon Oil (No. 2) Regulations, 1935, are hereby rescinded as from the 20th day of August, 1941.

By Order of the Revenue Commissioners,

T. CLEARY.

Dublin Castle,

Dated the 20th day of August, 1941.