Finance Act, 1936

Warehousing of dutiable hydrocarbon oil.

22.—The Revenue Commissioners may, if they so think fit, allow any hydrocarbon oil which is liable to a duty of excise to be warehoused without payment of duty, and may, if and so far as they so think proper, remit duty on any deficiency arising in oil so warehoused where they are satisfied that no part of such deficiency was caused by illegal or improper means.