Finance Act, 1939
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Alteration of rates of duty on mineral hydrocarbon light oil. |
10.—(1) The duty of customs imposed by section 1 of the Finance (Customs Duties) (No, 4) Act, 1931 (No. 43 of 1931), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty which is imported on or after the 11th day of May, 1939, be charged, levied, and paid at the rate of ten pence the gallon in lieu of the rate mentioned in the said section 1. | |
(2) The duty of excise imposed by section 1 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 11th day of May, 1939, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of mineral hydrocarbon oil, be charged, levied, and paid at the rate of eight pence the gallon in lieu of the rate mentioned in the said section 1. |