PART II.

Customs and Excise.

7. —(1) The duty of customs imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty, be charged, levied and paid as on and from the 3rd day of May, 1951, at the rate of one shilling and fourpence the gallon in lieu of the rate now chargeable by virtue of subsection (1) of section 3 of the Finance Act, 1948 (No. 12 of 1948).

(2) The duty of excise imposed by section 1 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 3rd day of May, 1951, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of mineral hydrocarbon oil, be charged, levied and paid at the rate of one shilling and twopence the gallon in lieu of the rate now chargeable by virtue of subsection (2) of section 3 of the Finance Act, 1948 .

8. —(1) The duty of customs imposed by section 21 of the Finance Act, 1935 (No. 28 of 1935), shall, in respect of hydrocarbon oil, chargeable with that duty, be charged, levied and paid, as on and from the 3rd day of May, 1951, at the rate of one shilling and fourpence the gallon in lieu of the rate now chargeable by virtue of subsection (1) of section 4 of the Finance Act, 1948 (No. 12 of 1948).

(2) The rebate allowable under subsection (2) of section 21 of the Finance Act, 1935 , shall, in respect of hydrocarbon oil on which such rebate is allowable, be allowed, as on and from the 3rd day of May, 1951, at the rate of one shilling and fourpence the gallon in lieu of the rate now allowable by virtue of subsection (2) of section 4 of the Finance Act, 1948 .

(3) The duty of excise imposed by section 21 of the Finance Act, 1935 , shall, in respect of hydrocarbon oil chargeable with that duty, which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 3rd day of May, 1951, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of hydrocarbon oil, be charged, levied and paid at the rate of one shilling and twopence the gallon in lieu of the rate now chargeable by virtue of subsection (3) of section 4 of the Finance Act, 1948 .

(4) The rebate allowable under subsection (4) of section 21 of the Finance Act, 1935 , shall, in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned in subsection (3) of this section was paid at the rate of one shilling and twopence the gallon, be allowed at the rate of one shilling and twopence the gallon in lieu of the rate now allowable by virtue of subsection (4) of section 4 of the Finance Act, 1948 .

9. —For the purposes of the duty of customs imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931), as amended by subsequent enactments, or the duty of excise imposed by section 1 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935), as amended by subsequent enactments, where it is shown to the satisfaction of the Revenue Commissioners that any oil which, though satisfying any of the requirements specified in the definition of light oils in those sections, is nevertheless an oil which, according to its use, should be classed with oils which are not light oils within that definition, the oil shall be deemed not to be light oil and not liable to the duties imposed by those sections.

10. — Section 13 of the Finance Act, 1949 (No. 13 of 1949), shall have effect subject to the proviso that where it is shown to the satisfaction of the Revenue Commissioners that the population of a town according to a census of population includes persons enumerated by reference to their being in any religious community, educational establishment, orphanage, hospital, mental institution or county home or in any prison or reformatory, the population of the town according to that census shall be treated for the purposes of the said section as being reduced by the number of those persons.

11. —(1) Section 74 of the Spirits Act, 1880, is hereby amended by the deletion of “British liqueurs or”.

(2) Section 95 of the Spirits Act, 1880, is hereby amended—

(a) by the deletion of “British liqueurs or” in subsection (1),

(b) by the deletion of “British liqueurs,” in subsection (2), and

(c) by the deletion of subsection (4).

(3) Notwithstanding anything in subsection (5) of section 95 of the Spirits Act, 1880, any compounds which may under that section as amended by subsection (2) of this section be warehoused for home consumption may, subject to any regulations that the Revenue Commissioners may think fit to prescribe, be warehoused, whether for home consumption or for exportation or for ship's stores, in bottles instead of in casks, and the-said regulations may apply the provisions of that section which relate to warehousing in casks subject to such modifications as the Revenue Commissioners think necessary to adapt them to warehousing in bottles.