S.I. No. 198/1982:

HYDROCARBON OIL (REBATED OIL) (AMENDMENT) REGULATIONS, 1982.

HYDROCARBON OIL (REBATED OIL) (AMENDMENT) REGULATIONS, 1982.

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 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 (Rebated Oil) (Amendment) Regulations, 1982.

2. These Regulations shall come into operation on the 1st day of July, 1982.

3. The Hydrocarbon Oil (Rebated Oil) Regulations, 1961 ( S.I. No. 122 of 1961 ), are hereby amended by:

( a ) the substitution of "3rd Edition (1971)" for "2nd Edition (1956)" in the definition of "Colour Index" in Regulation 3,

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

"(1) Each of the following substances shall constitute a marker for the purposes of the principal section:

( a ) 1:4 di-hydroxyanthraquinone,

( b ) C.I. Solvent Red 24 as described in the Colour Index.",

( c ) the substitution for paragraph (2) (inserted by the Hydrocarbon Oil (Amendment) Regulations, 1977 ( S.I. No. 382 of 1977 )) of Regulation 6 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 and

( b ) not less than 2 kilogrammes of C.I. Solvent Red 24.",

( d ) the substitution of "two" for "three" in paragraphs (a) and (b) of Regulation 6 (3) and Regulation 11, and

( e ) the substitution for paragraph (2) of Regulation 12 of the following paragraph:

"(2) In this Regulation 'dark oil' means hydrocarbon (heavy) oil which is darker than ASTM Colour 3.0 in the Table of Glass Colour Standards included in 'Standard Method of Test for ASTM Colour of Petroleum Products' adopted as a joint ASTM-IP standard with ASTM designation D 1500-64 and IP designation IP 196/66, which appears in Part 1, section 2 of `IP Standards for Petroleum and its Products' published by the Institute of Petroleum, London, when the hydrocarbon (heavy) oil and ASTM Colour 3.0 are compared in the manner described in that publication for that method of test.".

GIVEN this 24th day of June, 1982.

S. MAC GARBHAIGH,

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations amend the Hydrocarbon Oil (Rebated Oil) Regulations, 1961, as regards the markers required to be present in rebated gas oil and provide for other technical amendments of those Regulations.