That—(a) where on or after the first day of May, nineteen hundred and thirty-four, any dutiable hydrocarbon oils on which duty has not been paid are used in a refinery otherwise than for the purpose of generating heat, light, or power for consumption in the refinery, the same duty shall be charged and the same rebate shall be allowed in respect thereof as would be chargeable or allowable on the importation of the like oils:
(b) where a refinery is not used primarily for the purpose of subjecting hydrocarbon oils to any such process as aforesaid, the Commissioners of Customs and Excise may require that customs duty shall be charged and rebate allowed on the removal of such oils to the refinery instead of on their delivery therefrom, but where rebate has been allowed on the removal of oils to a refinery
and those oils are converted in the refinery into light oils, an amount equal to the rebate shall be repaid:
(c) as from the said first day of May, any customs duty payable or rebate or drawback allowable in respect of any artificially heated hydrocarbon oils (not being light oils) having a temperature exceeding sixty degrees Fahrenheit shall be payable or allowable on the number of gallons which the oil would have measured if the temperature thereof had been sixty degrees Fahrenheit.
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.