HC Deb 10 September 1931 vol 256 c410

Resolved, That it is expedient to prohibit the mixing of hydrocarbon oils in respect of which a rebate of duty has been allowed under subsection (3) of section two of the Finance Act, 1928, with any light oils within the meaning of the said subsection, except by persons who hold a licence for the purpose and have paid the duty which would have been paid if the rebate had not been allowed.