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  4. S.I. No. 136/2000 - Hydrocarbon (Heavy) Oil (Amendment) Regulations, 2000.

S.I. No. 136/2000 - Hydrocarbon (Heavy) Oil (Amendment) Regulations, 2000.

The Revenue Commissioners, in exercise of the powers conferred on them by subsection (11) (inserted by section 18 of the Finance Act, 1940 (No. 14 of 1940)) of section 21 of the Finance Act, 1935 (No. 28 of 1935), as amended by section 20 of the Finance Act, 1960 (No. 19 of 1960), and section 74 of the Finance Act, 1991 (No. 13 of 1991), and as applied by subparagraph (13) of paragraph 12 of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 ), in so far as it relates to the duty of excise imposed by subparagraph (1) and the rebate allowed under subparagraph (3) of the said paragraph 12, make the following regulations:

1. These Regulations may be cited as the Hydrocarbon (Heavy) Oil (Amendment) Regulations, 2000.

2. These Regulations shall come into operation on the 20th day of May, 2000.

3. The Hydrocarbon (Heavy) Oil Regulations, 1989 ( S.I. No. 121 of 1989 ) are amended by:

(a) In Regulation 3, the insertion, after the definition of “refinery” of the following:

“‘spectrophotometer’ means an instrument for measuring photometric intensity of each colour or wavelength present in an optical spectrum;”,

(b) in Regulation 4, the substitution for subparagraph (b) of paragraph (1) of the following subparagraph:

“(b) any blue anthraquinone dye.”,

(c) in Regulation 6, the substitution for subparagraph (b) of paragraph (2) of the following subparagraph:

“(b)  not less than such quantity of blue anthraquinone dye that has a colour intensity as measured in a spectrophotometer at 630 nanometres corresponding to 2.5 milligrammes per litre of C.I. Solvent Blue 79, as defined in the Colour Index.”.

GIVEN this 19th day of May, 2000.

JOSEPHINE FEEHILY,

Revenue Commissioner.

EXPLANATORY NOTE.

(This note is not part of the Instrument and does not purport to be a legal interpretation.)

These Regulations amend the Hydrocarbon (Heavy) Oil Regulations, 1989 ( S.I. No. 121 of 1989 ), by prescribing that any blue anthraquinone dye is to be added as a marker to gas oil as one of the conditions for obtaining a rebate of excise duty where such oil is intended for use for a purpose other than combustion in the engine of a motor vehicle and by prescribing the quantity of such dye to be so added.