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S.I. No. 85/1983 - Imposition of Duties (No. 264) (Hydrocarbons) Order, 1983

Type Statutory Instrument

Publication 1983-03-29

Last updated 1999-03-25

State Repealed superseded text

Text As published

Source Irish Statute Book

articles 5

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

1 amending act · 1999-03-25, FINANCE ACT, 1999

Reform history JSON API

S.I. No. 85 of 1983.

IMPOSITION OF DUTIES (NO. 264) (HYDROCARBONS) ORDER, 1983.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), section 22 of the Finance Act, 1962 (No. 15 of 1962), and section 46 of the Finance Act, 1975 (No. 6 of 1975), hereby order as follows:

1.

This Order may be cited as the Imposition of Duties (No. 264) (Hydrocarbons) Order, 1983.

2.

This Order shall come into operation on the 1st day of April, 1983.

3.

In this Order—

"the Order of 1975" means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 );

"the Order of 1983" means the Imposition of Duties (No. 261) (Excise Duties) Order, 1983 ( S.I. No. 9 of 1983 ).

4.

(1) The duty of excise on mineral hydrocarbon light oil imposed by paragraph 11 (1) of the Order of 1975 shall be charged, levied and paid at the rate of £22.71 per hectolitre in lieu of the rate specified in paragraph 8 (1) of the order of 1983.

(2) The duty of excise on hydrocarbon oil imposed by paragraph 12 (1) of the Order of 1975 shall be charged, levied and paid at the rate of £16.14 per hectolitre in lieu of the rate specified in paragraph 8 (2) of the Order of 1983.

(3) The rate of any repayment allowed under paragraph 12 (11) of the Order of 1975 in respect of hydrocarbon oil on which such repayment is allowable and on which the excise duty mentioned in subparagraph (2) of this paragraph was paid at the rate of £16.14 per hectolitre shall be £14.35 per hectolitre in lieu of the rate allowable immediately before the 1st day of April, 1983.

(4) The duty of excise on gaseous hydrocarbons in liquid form imposed by section 41 (1) of the Finance Act, 1976 (No. 16 of 1976), shall be charged, levied and paid at the rate of £0.71 per gallon in lieu of the rate specified in paragraph 8 (4) of the Order of 1983.

5.

This Order, so far as it relates to duties of excise on goods imported into the State, shall be construed together with the Customs Acts and, so far as it relates to duties of excise on goods manufactured in the State, shall be construed together with the statutes which relate to the duties of excise and the management of those duties.

GIVEN under the Official Seal of the Government, this 29th day

of March, 1983.

DICK SPRING,

Tánaiste.

EXPLANATORY NOTE.

This Order increases the rate of excise duty on petrol, auto-diesel and LPG for use in motor vehicles.

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