HC Deb 01 May 1928 vol 216 c1549
(1) there shall, subject as hereinafter provided, be charged—
- (a) on all petroleum oils, coal tar, and oils produced from coal, shale, peat, or any other bituminous substance, and all liquid hydrocarbons imported into Great Britain or Northern Ireland on or after the twenty-fifth day of April, nineteen hundred and twenty-eight, or so imported before that, date but landed therein on or after that date, a customs duty at the rate of fourpence a gallon;
- (b) on all petroleum oils which on the twenty-fifth day of April, nineteen hundred and twenty-eight, are in the ownership or possession of any person who holds more than ten thousand gallons thereof, but not including any such oils which are shown to the Commissioners of Customs and Excise to have been intended for use by the person in whose ownership or possession they were and not for sale, and to have been used by that person before the first day of May, nineteen hundred and twenty-eight, an excise duty at the rate of fourpence a gallon;
Provided that a rebate at the rate of fourpence a gallon shall be allowed from the aforesaid duty of customs and excise, as the case may be, on the delivery for home consumption of any hydrocarbon oils other than oils of which forty per cent. or more by volume distils at a temperature not exceeding two hundred and thirty-five degrees centigrade;
(2) in the case of any hydrocarbon oils in or removed to a refinery, the foregoing duties shall be charged on the delivery of any article from the refinery and shall he the same as those payable on like articles on importation, and there shall be allowed the same rebate as would he allowed on importation.