S.I. No. 382/1977:

HYDROCARBON OIL (AMENDMENT) REGULATIONS, 1977.

HYDROCARBON OIL (AMENDMENT) REGULATIONS, 1977.

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 Oil (Amendment) Regulations, 1977.

2. These Regulations shall come into operation on the 1st day of January, 1978.

3. Regulations 9, 29 (2) and 61 of the Hydrocarbon Oil Regulations, 1941 (S. R. & O., No. 490 of 1941), are hereby amended by the substitution of "litres" for "gallons" wherever that word occurs.

4. Regulation 6 of the Hydrocarbon Oil (Rebated Oil) Regulations, 1961 ( S.I. No. 122 of 1961 ), is hereby amended by the substitution for paragraph (2) of the following paragraph:

"(2) The markers shall be added in the following proportions, namely, to every five thousand hectolitres of gas oil--

( a ) not less than 0·875 kilogrammes of 1:4 di-hydroxyanthraquinone,

( b ) not less than 2 kilogrammes of furfuraldehyde, and

( c ) not less than 2 kilogrammes of C.1 Solvent Red 24".

GIVEN this 19th day of December, 1977.

N. C. MAGUIRE,

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations amend the Hydrocarbon Oil Regulations by substituting metric units of measurement for imperial units of measurement.