§ 1. Hydrocarbon oils
§ (rate of customs duty and rebate)
§ "That as from six o'clock in the evening of the eighteenth day of April, nineteen hundred and fifty, there shall be an increase of ninepence a gallon—
- (a) in the rate of the duty of customs on hydrocarbon oils; and
- (b) in each of the rates of the rebate allowed on the delivery for home consumption of hydrocarbon oils other than light oils;
§ 2. Hydrocarbon oils (excise)
- (a) a duty of excise shall be charged on all hydrocarbon oils produced in the United Kingdom, if so produced on or after the nineteenth day of April, nineteen hundred and fifty, or if stored on or after that date in a refinery or on other premises in the United Kingdom used for the production of hydrocarbon oils or on premises containing any bonded storage for hydrocarbon oils;
- (b) the rate of the duty shall be the rate at which the duty of customs on hydrocarbon oils is for the time being chargeable, less ninepence a gallon or such other amount per gallon as may from time to time be directed by order of the Treasury;
- (c) in the case of oils which are not light oils and are not intended for use as road fuel, there shall be allowed from the duty a rebate at the rate for the time being in force for the duty;
- (d) the duty and any rebate therefrom shall be charged or allowed in the case of any oils when they are first (on or after the said nineteenth day of April) either—
- (i) delivered for home consumption from a refinery or from other premises used for the production of hydrocarbon oils or from premises containing any bonded storage for hydrocarbon oils; or
- (ii) removed to a refinery which it appears to the Commissioners of Customs and Excise is not primarily used for the production of hydrocarbon oils and which is for the time being specified in a direction given by those Commissioners for this purpose; or
- (iii) used in a refinery in such circumstances that an allowance is payable in respect thereof under subsection (4) of section eight of the Finance (No. 2) Act, 1945;
- (e) in this Resolution the expressions "hydrocarbon oils," "light oils" and "refinery" have the same meanings as for the purposes of the customs duty on hydrocarbon oils, but this Resolution does not apply to oils on which that duty is chargeable or to any such oils as are exempted from that duty by subsection (5) of section six of the Finance Act, 1933 (solid or semi-solid substances);
- (f) in this Resolution the expression "road fuel" means fuel for any engine with which a road vehicle is equipped, whether for the propulsion of the vehicle or not, and for the purposes of this definition the expression "road vehicle" means any mechanically propelled vehicle constructed or adapted for use on roads, being a vehicle within the meaning of section two of the Finance Act, 1935, as amended by any subsequent enactment;
- (g) references in this Resolution to the production of hydrocarbon oils include references to the obtaining of one description of hydrocarbon oils from another description thereof and to the subjecting of hydrocarbon oils to any process of purification or blending, as well as references to the obtaining of hydrocarbon oils from other substances or from any natural source."
§ 3. Petrol substitutes (excise)
§ "That as from the nineteenth day of April, nineteen hundred and fifty, there shall be charged a duty of excise on any petrol substitute which is sent out from the premises of a person producing or dealing in petrol substitutes and was not acquired by him with the duty paid, and the rate of the duty shall be the same as that at which any duty of excise on hydrocarbon oils is for the time being chargeable.
§ In this Resolution the expression ' petrol substitute' means any liquid intended to take the place of petrol as fuel for internal combustion engines, being neither a hydrocarbon oil (within the meaning of that term for the purpose of customs duty) nor power methylated spirits."
§ 4. Power methylated spirits (rate of excise duty)
§ "That as from the nineteenth day of April, nineteen hundred and fifty, there shall be an increase of ninepence a gallon in the rate of the duty of excise on spirits used for making power methylated spirits.
§ 5. Beer (customs and excise)
§ " That as from the nineteenth day of April, nineteen hundred and fifty, the rates specified in the First Schedule to the Finance Act, 1949, for the duties on beer and the drawbacks thereof shall be altered by substituting for all purposes a specific gravity of 1,030 degrees for a specific gravity of 1,027 degrees, and by subtracting half a crown from each of the rates so specified, except any rate so speci- 83 fled for additional degrees of specific gravity in excess of 1,027 degrees:
§ Provided that this Resolution shall not apply to reduce any drawback in respect of beer as to which it is shown to the satisfaction of the Commissioners of Customs and Excise that duty was paid at the rate in force before the said nineteenth day of April.
§ 6. Spirits (allowances on export etc.)
§ " That in section eleven of the Finance (No. 2) Act, 1945 (which abolished certain allowances in respect of spirits exported or otherwise disposed of), any saving for spirits warehoused or distilled before the beginning of the year nineteen hundred and forty-six shall cease to have effect as from the first day of May, nineteen hundred and fifty.
§ 7. Pool betting duty
§ " That the enactments relating to purchase tended so as to make duty chargeable whenever a number of persons make, or are to be treated as making, bets on the basis that the winners or their winnings (whether pecuniary or not) shall, to any extent, be at the discretion of the person with or through whom they bet or some other person; and this Resolution shall apply to bets made before or after the passing thereof by reference to any event taking place on or after the first day of August, nineteen hundred and fifty."
§ 8. Road vehicles (purchase tax)
- (a) as from the first day of May, nineteen hundred and fifty, the road vehicles mentioned below shall be chargeable goods, and the rate of tax chargeable in respect of them shall be the first rate; and
- (b) as from the nineteenth day of April, nineteen hundred and fifty, any road vehicles which would otherwise be chargeable at the second rate shall be chargeable at the first rate;
§ The road vehicles referred to in paragraph (a) above are any vehicles constructed or 84 adapted for use for the carriage or haulage of goods or burden of any description not forming part of the vehicle or necessary for its propulsion or equipment, being either mechanically propelled vehicles or vehicles designed for use as trailers with a mechanically propelled vehicle or as components of a composite vehicle which is mechanically propelled."
§ 9. War memorials (purchase tax)
§ " That further provision shall be made for the exemption of war memorials from purchase tax."
§ 10. Supply of goods to H.M. ships (customs and excise)
§ "That the Treasury shall be authorized to make regulations for the purpose of giving relief from customs and excise duties where goods are supplied to or intended for ships of the Royal Navy or naval establishments; and on the coming into force of any such regulations sections one hundred and twenty-one to one hundred and twenty-five of the Customs Consolidation Act, 1876, shall cease to have effect."
§ 11. Repayments on destruction of imported goods (customs and purchase tax)
§ " That the law relating to customs shall be amended so as to authorize repayment of duty where goods imported in pursuance of a contract of sale are destroyed unused, being not in accordance with the contract or being damaged in transit; and that the amendment shall have effect also for the purpose of the law relating to purchase tax."