§ 1." That as from the twenty-eighth day of April, nineteen hundred and thirty-one the customs duty on hydrocarbon oils shall be at the rate per gallon of sixpence instead of fourpence, and the rebate to be allowed on the delivery for home consumption of hydrocarbon oils, other than light oils, shall be at the rate per gallon of sixpence instead of fourpence.
§ And it is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913."