Finance Act, 1991
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Hydrocarbons. |
74.—(1) The duty of excise on gaseous hydrocarbons in liquid form imposed by section 41 (1) of the Finance Act, 1976 , shall be charged, levied and paid, as on and from the 1st day of March, 1991, at the rate of £0.313 per gallon in lieu of the rate specified in section 89 (2) of the Finance Act, 1990 . | |
(2) (a) In this subsection— | ||
“duty” means the duty of excise imposed on gaseous hydrocarbons in liquid form by section 41 (1) of the Finance Act, 1976 ; | ||
“glasshouse” means any building or structure made of glass or other transparent or translucent material, which is used for growing horticultural produce and is artificially heated from a heating unit permanently installed solely for the purpose of heating the building or structure for such use; | ||
“horticultural produce” means fruit, vegetables (including fungi) of a kind grown for human consumption, flowers, pot plants, herbs, seeds, bulbs, trees and shrubs, and “horticultural producer” shall be construed accordingly. | ||
(b) This subsection shall apply to gaseous hydrocarbons in liquid form delivered to a horticultural producer on or after the 1st day of July, 1991. | ||
(c) Where a horticultural producer shows, to the satisfaction of the Revenue Commissioners, that gaseous hydrocarbons in liquid form to which this subsection applies and on which duty has been paid were used by him either— | ||
(i) in the production of horticultural produce in one or more than one glasshouse of a total area of not less than a quarter of an acre, or | ||
(ii) in the cultivation of mushrooms in one or more than one building or structure of a total area of not less than 3,000 square feet, | ||
the Revenue Commissioners shall repay the duty so paid on the quantity of gaseous hydrocarbons in liquid form so used, less the sum of any rebate of duty allowed and an amount calculated at the rate of £0.02 per gallon. | ||
(d) Except where the Revenue Commissioners otherwise allow, an application by a horticultural producer for repayment of duty under this subsection shall be in respect of deliveries of gaseous hydrocarbons in liquid form received by that producer within a period of 6 months and shall be made not later than 3 months following the end of each such period. | ||
(3) (a) Section 21 of the Finance Act, 1935 , is hereby amended in subsection (11) (inserted by section 18 of the Finance Act, 1940 ) by the addition thereto of the following paragraph after paragraph (l) (inserted by section 20 of the Finance Act, 1960 ): | ||
“(m) prohibiting the addition to or mixing with any hydrocarbon oil of any substance and prohibiting the importation, keeping for sale, sale, transportation or delivery of any hydrocarbon oil in which such substance is present.”. | ||
(b) Regulations made under the said section 21 shall apply and have effect as if they had been made under that section as amended by this section. | ||
(4) Section 21 (15) (as amended by section 70 (2) of the Finance Act, 1983 ) of the Finance Act, 1935 , is hereby amended in the definition of “motor vehicle” by the substitution of “or a vehicle referred to in paragraph 2 (b) of Part I (inserted by the Finance Act, 1991) of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952 ” for “or a vehicle referred to in paragraph 4B (inserted by the Finance Act, 1983 ) of Part I of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952 ”, and the said definition, as so amended, is set out in the Table to this subsection. | ||
TABLE | ||
the expression “motor vehicle” means a mechanically propelled vehicle which is designed, constructed, and suitable for use on roads, but does not include a tractor which is designed and constructed for use for agricultural purposes or a road roller or a vehicle referred to in paragraph 2 (b) of Part I (inserted by the Finance Act, 1991) of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952 . |