Finance Act, 1989
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Hydrocarbons. |
40.—(1) The duty of excise on mineral hydrocarbon light oil imposed by paragraph 11 (1) of the Order of 1975 shall, in lieu of the rate specified in section 56 (2) of the Finance Act, 1988 , be charged, levied and paid as on and from the 26th day of January, 1989, at the rate of £30.35 per hectolitre. | |
(2) The rebate of duty on mineral hydrocarbon light oil provided for in section 56 (3) of the Finance Act, 1988 , shall, as respects mineral hydrocarbon light oil on which it is shown to the satisfaction of the Revenue Commissioners that duty at the rate specified in subsection (1) has been paid, be calculated at the rate of £1.68 per hectolitre. |