S.I. No. 404/1981 - Imposition of Duties (No. 256) (Excise Duty on Hydrocarbon Oils) Order, 1981. Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.
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- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 1981 S.I. No. 404/1981 - Imposition of Duties (No. 256) (Excise Duty on Hydrocarbon Oils) Order, 1981. S.I. No. 404/1981 - Imposition of Duties (No. 256) (Excise Duty on Hydrocarbon Oils) Order, 1981. AmendmentsLeasuithe The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957) (as amended by section 46 of the Finance Act, 1975 (No. 6 of 1975)), and section 22 of the Finance Act, 1962 (No. 15 of 1962), hereby order as follows: 1. This Order may be cited as the Imposition of Duties (No. 256) (Excise Duty on Hydrocarbon Oils) Order, 1981. 2. This Order shall come into operation on the 1st day of December, 1981. 3. In this Order— “fuel oil” means hydrocarbon oil chargeable with the duty of excise imposed by paragraph 12
(1)of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 ), the viscosity of which as determined by the Redwood No. 1 Viscometer at 38° Celsius is more than 115 seconds, the ash content of which is less than 0.2% when tested in accordance with the method known as the ASTM D482 method and laid down by the American Society for Testing and Materials in the 1976 edition of the publication of that Society entitled “ASTM Standards on Petroleum Products and Lubricants” and the colour of which is darker than 8 when tested in accordance with the method knows as the ASTM D1500 method and laid down by the said Society in the said edition of the said publication. 4. Notwithstanding the provisions of paragraph 12
(3)of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975, as amended by section 70
(10)of the Finance Act, 1980 (No. 14 of 1980), the amount of the rebate allowed thereunder shall, as regards fuel oil which is intended for use for a purpose other than the generation of electricity for sale and is delivered on or after the 1st day of December, 1981, be the amount of excise duty chargeable less an amount calculated at the rate of £0.98 per hectolitre. GIVEN under the Official Seal of the Government, this 24th day of November,
- GARRET FITZGERALD, Taoiseach EXPLANATORY NOTE. (This note is not part of the Instrument and does not purport to be a legal interpretation.) The effect of this Order is to reduce by 2.5p per gallon the excise duty payable on hydrocarbon oils in the Residual Fuel Oil category which are intended for use for a purpose other than the generation of electricity for sale and are delivered on or after 1 December,
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