HC Deb 16 September 1931 vol 256 c856

7. "That it is expedient to prohibit the mixing of hydrocarbon oils in respect of which a rebate of duty has been allowed under sub-section (3) of section two of the Finance Act, 1928, with any light oils within the meaning of the said sub-section, 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."