S.I. No. 219/1965:

HYDROCARBON (HEAVY) OIL REGULATIONS, 1965.

HYDROCARBON (HEAVY) OIL REGULATIONS, 1965.

The Revenue Commissioners, in exercise of the powers conferred on them by section 21 of the Finance Act, 1935 (No. 28 of 1935), as amended by section 18 of the Finance Act, 1940 (No. 14 of 1940), and by section 20 of the Finance Act, 1960 (No. 19 of 1960), hereby make the following regulations :--

1.--These Regulations may be cited as the Hydrocarbon (Heavy) Oil Regulations, 1965.

2.--These Regulations shall come into operation on the eighth day of November, 1965.

3.--In these Regulations--

" Commissioners " means the Revenue Commissioners ;

" hydrocarbon (heavy) oil " means oil liable to either of the duties imposed by section 21 of the Finance Act, 1935 (No. 28 of 1935) ;

" markers " means the substances specified in Regulation 4 of the Hydrocarbon Oil (Rebated Oil) Regulations, 1961 ( S.I. No. 122 of 1961 ) ;

" Officer " means Officer of Customs and Excise ;

" warehouse " means a place approved by the Commissioners for the deposit, keeping or securing of hydrocarbon (heavy) oils without payment of duty thereon and includes a branch warehouse ;

" warehousekeeper " means the proprietor or occupier of a warehouse.

4.--(1) The warehousekeeper shall keep accounts of oil received into, oil stored in, and oil delivered from the warehouse.

(2) The accounts shall include the following particulars of each consignment of hydrocarbon (heavy) oil received into the warehouse, that is to say, the date of receipt, whence received, the description and quantity of the oil and particulars of the quantity of oil in the consignment to which markers have been added as prescribed in the Hydrocarbon Oil (Rebated Oil) Regulations, 1961.

(3) The entries of all receipts shall be made in the accounts not later than noon on the day following that on which the oil is received.

(4) Before any consignment of hydrocarbon (heavy) oil is sent out from the warehouse, the following particulars shall be entered in the accounts :

(a) the date of sending out ;

(b) if sent by motor vehicle, the identification mark under the Roads Act, 1920, or any other enactment, of the vehicle ; and

(c) the description and quantity of each category of oil in the consignment, including particulars of the quantity of oil therein to which markers have been added as prescribed in the Hydrocarbon Oil (Rebated Oil) Regulations, 1961,

and, not later than noon on the day following that on which the consignment is sent out from warehouse, the following additional particulars shall be entered in the accounts :

(d) the name and address of each person to whom a delivery was made from the consignment ; and

(e) the quantity of each category of oil delivered in each case and the address of the place at which each such delivery was made.

(5) If any hydrocarbon (heavy) oil is brought into the warehouse after having previously been delivered for home consumption, the accounts must show such particulars as will enable the oil to be distinguished by an Officer.

(6) A balanced stock account, made up to the end of each of the months January to December, shall be shown in the warehousekeepers' accounts.

(7) The accounts shall be kept at the warehouse ready for inspection at any time by any Officer and the warehousekeeper shall permit any Officer to inspect the accounts and to take extracts therefrom.

5.--The warehousekeeper shall, on sending out any hydrocarbon (heavy) oil by motor vehicle, deliver to the driver of the vehicle a document showing the description and quantity of the oil, the quantity thereof to which markers have been added as prescribed by the Hydrocarbon Oil (Rebated Oil) Regulations, 1961, the date of sending out and the identification mark, under the Roads Act, 1920, or any other enactment, of the vehicle, and the driver of the vehicle shall produce the document to any Officer on demand at any time while the oil or any portion of it is being carried on the vehicle.

6.--Any person selling or delivering hydrocarbon (heavy) oil which is carried on or in a motor vehicle shall permit any Officer to inspect and take samples of the oil.

7. Regulation 30 of the Hydrocarbon Oil Regulations, 1941 (S.R. & O., No. 490 of 1941), is hereby revoked.

GIVEN this 22nd day of October, 1965.

B. CULLIGAN,

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations require that warehousekeepers keep certain accounts of hydrocarbon (heavy) oil received into and delivered from warehouse and to keep an up-to-date record of the persons to whom sales and deliveries are made.