S.I. No. 156/1989 - Hydrocarbon Light Oil Regulations, 1989.

(3)(f) of the Finance Act, 1989 (No. 10 of 1989), hereby make the following Regulations:

1. These Regulations may be cited as the Hydrocarbon Light Oil Regulations,
3. These Regulations shall come into operation on the 1st day of July,
5. In these Regulations "the Commissioners" means the Revenue Commissioners.
6. A licence under section 45

(3)(b) of the Finance Act, 1989 — ( a ) shall be in the form specified in the Schedule hereto or a form to the like effect; ( b ) shall expire on the 30th day of June annually; and ( c ) may on payment of the proper duty charged thereon be granted by any officer authorised by the Commissioners to grant the same. 5.

(1)( a ) Every person who is the holder of a licence under section 45

(3)(

1. b)of the Finance Act, 1989 (hereinafter referred to as "the holder") shall keep accounts in respect of all hydrocarbon light oil purchased, received, stored, sold or otherwise disposed of by him at the premises to which the licence relates (hereinafter referred to as "the licensed premises"). ( b ) In relation to the receipt and disposal of hydrocarbon light oil at the licensed premises concerned, other than its receipt for and disposal by sale by retail or by use by the holder concerned, the accounts shall record particulars of each consignment received or disposed of at the licensed premises, including— (
2. i)in respect of each consignment thereof so received— (I) the date of receipt, (II) the name and address of the consignor and the address of the premises or place from which it was consigned, and (III) the quantity received; (
3. ii)in respect of each consignment so disposed of— (I) the date of disposal, (II) the name and address of the consignee, or consignees, and (III) the quantity disposed of and, where oil in the consignment is consigned to more than one consignee, the quantity consigned to each consignee. ( c ) In relation to the receipt for, and disposal by sale by retail of hydrocarbon light oil at the licensed premises concerned or by use by the holder concerned, the accounts shall record— (
4. i)in respect of each consignment thereof so received— (I) the date of receipt, (II) the name and address of the consignor and the address of the premises or place from which it was consigned, and (III) the quantity received; (
5. ii)in respect of hydrocarbon light oil disposed of, the aggregate daily quantities of such disposals. ( d ) Entries in the accounts mentioned in subparagraphs (
6. b)and (
7. c)of this paragraph shall be made not later than 12 o'clock midday on the next working day following the day of the transaction concerned. ( e ) A balanced stock account made up to the end of each calendar month shall be included in the accounts mentioned in subparagraph (
8. b)of this paragraph and the said stock account shall be completed not later than the 7th day of the month following the month to which it relates.

(2)Every holder shall— ( a ) preserve all accounts kept my him under these Regulations and all books and documents relating to the purchase, receipt, sale or other disposal by him of hydrocarbon light oil for at least 12 months after the date of the last entry therein or, as the case may be, the date thereof, ( b ) retain all such accounts, books and documents at the licensed premises concerned, and ( c ) allow an officer of the Commissioners at all reasonable times to inspect and take copies of or extracts from all such accounts, books and documents and to take possession of and retain them for such period as may be reasonable for examination. GIVEN this 26th day of June, 1989. C. MAC DOMHNAILL, Revenue Commissioner. SCHEDULE LICENCE............................................................ ................................................. [ ] Date of Expiry............................................................ ........ [ ] Excise duty............................................................ .......... I, the undersigned, duly authorised by the Revenue Commissioners, hereby grant Licence to the above-named to exercise and carry on the Trade or Occupation stated in this Licence at the above premises from the day of the date hereof until and including the date of expiry, duty as above having been paid. Date ................................................... Collector of Customs and Excise. EXPLANATORY NOTE. These Regulations regulate the issue of licences to vendors of hydrocarbon light oil for use for combustion in the engine of a motor vehicle (viz. petrol) and impose certain obligations on them, including the keeping of certain accounts and the retention on the licensed premises of all accounts, books and documents relating to the receipt and disposal of such oil. They also permit an officer of the Revenue Commissioners to inspect and take copies or to remove for inspection, such books, documents and accounts. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais