HC Deb 02 May 1933 vol 277 c685

9. "That, in the case of all petroleum oils, other than light oils, which at six o'clock in the evening of the twenty-fifth day of April, nineteen hundred and thirty-three—

  1. (a) are in any place in the United Kingdom other than a bonded warehouse or refinery or in any vessel carrying any such oil from one port or place in the United Kingdom to another; and
  2. (b) are in the ownership or possession of any person who holds a quantity thereof exceeding ten thousand gallons; an excise duty at the rate of one penny per gallon shall be payable on the quantity so held in excess of ten thousand gallons."