§ 2. "That—
- (a) on and after the eighth day of August, nineteen hundred and thirty-five, no oils other than light oils shall be used as fuel for a mechanically propelled vehicle constructed or adapted for use on roads, if a rebate has been allowed on the delivery of the oils for home consumption and has not been repaid in accordance with regulations made by the Commissioners of Customs and Excise;
- (b) where oils, other than light oils, are delivered for home consumption on or after the first day of August, nineteen hundred and thirty-five, and it is intended to use the oils as fuel for such a vehicle as aforesaid, a declaration shall be made to that effect, and thereupon no rebate shall be allowed in respect of the oils;
- (c) for the purpose of this Resolution oils shall be deemed to be used as fuel for such a vehicle as aforesaid if they are used as fuel for any engine with which the vehicle is equipped, whether for the propulsion of the vehicle or not."