Isle of Man (Customs) Act 1952
| Jurisdiction | UK Non-devolved |
| Citation | 1952 c. 51 |
Isle of Man (Customs) Act, 1952
(15 & 16 Geo. 6 & 1 Eliz. 2) CHAPTER 51
An Act to amend the law with respect to customs in the Isle of Man.
[1st August 1952]
Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—
1 Hydrocarbon oils.
(1) The rate of the duty of customs imposed by subsection (1) of section four of the Act of 1930 on hydrocarbon oils removed or imported into the Isle of Man shall, except in the case of British oils, be two shillings and sixpence a gallon (instead of eighteen pence a gallon as provided by section one of the Act of 1950).
(2) The rate of the rebate to be allowed under subsection (2) of the said section four on the delivery for home consumption of any goods other than light oils shall, except in the case of British oils, be—
(a ) two shillings and sixpence a gallon in the case of the oils mentioned in the next following subsection; and
(b ) two shillings and fivepence a gallon in the case of other oils;
(instead of being eighteen pence a gallon as provided by section one of the Act of 1950).
(3) The oils (not being light oils) to which paragraph (a ) of the last foregoing subsection applies are—
(a ) fuel oils (that is to say, oils which contain in solution an amount of hard asphalt of not less than one half of one per cent.); and
(b ) gas oils (that is to say, oils of which not more than fifty per cent. by volume distils at a temperature not exceeding two hundred and forty degrees centigrade, and of which more than fifty per cent. by volume distils at a temperature not exceeding three hundred and forty degrees centigrade); and
(c ) kerosene (that is to say, oils of which more than fifty per cent. by volume distils at a temperature not exceeding two hundred and forty degrees centigrade).
The method of testing any oils for the purposes of this subsection shall be such as the Commissioners may direct.
(4) In the case of British oils, the rates both of the said duty and of the said rebate shall be two shillings and sixpence a gallon less ninepence a gallon or such other amount per gallon as may from time to time by virtue of any order of the Treasury under section two of the Finance Act, 1950 , be the difference in Great Britain and Northern Ireland between the rate of the customs duty and that of the excise duty on hydrocarbon oils.
(5) For the purposes of this section—
‘British oils’ means hydrocarbon oils manufactured or produced in Great Britain or Northern Ireland otherwise than by refining hydrocarbon oils imported into Great Britain or Northern Ireland; and
‘light oils’ has the same meaning as it has for the purposes of section four of the Act of 1930.
(6) This section shall have effect as from the eighteenth day of June, nineteen hundred and fifty-two.
2 Withdrawal of rebate on heavy oils used for road transport.
(1) As from the eighth day of August, nineteen hundred and fifty-two, no heavy oils on the delivery of which for home consumption rebate has been allowed shall be used as fuel for a vehicle to which this section applies unless there has been paid to the Commissioners, in accordance with regulations made under this section, an amount equal to the rebate on like oils at the rate in force at the time of the payment.
(2) If, on the delivery of any heavy oils for home consumption on or after the first day of August, nineteen hundred and fifty-two, it is intended to use the oils as fuel for a vehicle to which this section applies, a declaration shall be made to that effect in the bill of entry or home consumption warrant and thereupon no rebate shall be allowed in respect of those oils.
(3) This section applies to any mechanically propelled vehicle constructed or adapted for use on roads other than any such vehicle as is mentioned in the Schedule to this Act.
(4) As from the eighth day of August, nineteen hundred and fifty-two—
(a ) no heavy oils, other than oils in respect of which rebate has been allowed and not repaid, shall be bought or sold except from or by a person holding a licence granted in that behalf in accordance with regulations made under this section or...
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