S.I. No. 418/1979:

HYDROCARBON OIL (AMENDMENT) REGULATIONS, 1979.

HYDROCARBON OIL (AMENDMENT) REGULATIONS, 1979.

The Revenue Commissioners, in exercise of the powers conferred on them by section 1 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935) and 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, 1979.

2. These Regulations shall come into operation on the 1st day of January, 1980.

3. Regulation 3 of the Hydrocarbon Oil Regulations, 1941 (S.R. & O., No. 490 of 1941), is hereby amended by

(i) the substitution of "15 degrees Celsius" for "sixty degrees Fahrenheit" in the definition of "Hydrocarbon oil" and

(ii) the substitution of "Celsius" for "centigrade" wherever it occurs in the definition of "Hydrocarbon light oil".

4. Regulation 3 of the Hydrocarbon Oil (Rebated Oil) Regulations, 1961 ( S.I. No. 122 of 1961 ), is hereby amended by the substitution of "Celsius" for "centigrade" wherever it occurs in the definition of "gas oil".

GIVEN this 21st day of December, 1979.

S. MAC GARBHAIGH,

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations amend the Hydrocarbon Oil Regulations, 1941, by the substitution, in Regulation 3, of "15 degrees Celsius" for "sixty degrees Fahrenheit"; they also provide for the substitution of "Celsius" for "centigrade", where it occurs in the latter Regulations and in the Hydrocarbon Oil (Rebated Oil) Regulations, 1961.