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  1. #1309414

    (d) chun a cheangal go ndéanfaidh táirgeoirí agus déileálaithe hidreacarbón gásach i bhfoirm leachtach agus aon duine is úinéir ar aon mhotar-fheithicil, nó atá de thuras na huaire i bhfeighil aon mhótar-fheithicle, a rinneadh nó a oiriúnaíodh chun hidreacarbóin ghásacha i bhfoirm leachtach a úsáid lena ndó in inneall na mótarfheithicle sin eolas a thabhairt maidir le hidreacarbóin ghásacha den sórt sin agus coimeádáin hidreacarbón gásach den sórt sin a sholáthar nó a úsáid.

    ( d ) requiring information relating to the supply or use of gaseous hydrocarbons in liquid form and containers of such gaseous hydrocarbons to be given by producers of and dealers in such gaseous hydrocarbons and by any person who is an owner of, or who is for the time being in charge of, any motor vehicle constructed or adapted to use gaseous hydrocarbons in liquid form for combustion in the engine thereof.

    Number 16 of 1976: FINANCE ACT, 1976

  2. #622736

    Gáis pheitriliam agus hidreacarbóin ghásacha eile

    Petroleum gases and other gaseous hydrocarbons

    REGULATION (EU) No 374/2014 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 16 April 2014 on the reduction or elimination of customs duties on goods originating in Ukraine

  3. #684913

    Gáis pheitriliam agus hidreacarbóin ghásacha eile:

    Petroleum gases and other gaseous hydrocarbons:

    Regulation (EU) 2015/479 of the European Parliament and of the Council of 11 March 2015 on common rules for exports 

  4. #717733

    Gáis pheitriliam agus hidreacarbóin ghásacha eile

    Petroleum gases and other gaseous hydrocarbons

    Regulation (EU) 2016/1076 of the European Parliament and of the Council of 8 June 2016 applying the arrangements for products originating in certain states which are part of the African, Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the establishment of, economic partnership agreements

  5. #1309344

    Hidreacarbóin ghásacha i bhfoirm leachtach. 1972, Uimh. 22 . R. & O.R., Uimh. 490 de 1941. 1935, Uimh. 28 .

    Gaseous hydrocarbons in liquid form.

    Number 16 of 1976: FINANCE ACT, 1976

  6. #1309346

    —(1) I dteannta aon dleachta eile is inmhuirearaithe, muirearófar, toibheofar agus íocfar, amhail ar agus ón 29ú lá d'Eanáir, 1976, dleacht máil ar hidreacarbóin ghásacha i bhfoirm leachtach a dhéantar sa Stát agus a chuirtear amach, ar díol nó le díol nó éile, ó áitreabh mhonaróir an chéanna nó a úsáideann an monaróir sin chun aon chríche seachas monarú nó táirgeadh ola hidreacarbóin nó hidreacarbóin ghásacha i bhfoirm leachtach agus ar hidreacarbóin ghásacha i bhfoirm leachtach a allmhairítear isteach sa Stát agus muirearófar an dleacht sin—

    —(1) In addition to any other duty which may be chargeable, there shall be charged, levied and paid, as on and from the 29th day of January, 1976, a duty of excise on gaseous hydrocarbons in liquid form made in the State which are sent out, on or for sale or otherwise, from the premises of the manufacturer thereof or are used by such manufacturer for any purpose other than the manufacture or production of hydrocarbon oil or gaseous hydrocarbons in liquid form and on gaseous hydrocarbons in liquid form imported into the State and such duty shall be charged—

    Number 16 of 1976: FINANCE ACT, 1976

  7. #1309380

    Forálacha a bhaineann le dleacht ar hidreacarbóin ghásacha i bhfoirm leachtach do mhótarfheithiclí. 1942, Uimh. 14 . 1949, Uimh. 13 . 1920, c. 72.

    Provisions relating to duty on gaseous hydrocarbons in liquid form for motor vehicles.

    Number 16 of 1976: FINANCE ACT, 1976

  8. #1309396

    (5) (a) Féadfaidh oifigeach do na Coimisinéirí Ioncaim nó comhalta den Gharda Síochána aon hidreacarbóin ghásacha i bhfoirm leachtach a bheidh ar coimeád in aon dabhach nó coimeádán eile atá i gceangal le hinneall mótarfheithicle atá déanta nó oiriúnaithe chun hidreacarbóin ghásacha i bhfoirm leachtach a úsáid lena ndó in inneall na mótar-fheithicle sin a scrúdú agus samplaí díobh a thógáil agus féadfaidh sé úinéir na feithicle, an duine is deireanaí a bhfuil a ainm taifeadta i ndáil le clárú na feithicle de bhun an Roads Act, 1920, agus an duine i bhfeighil na feithicle sin a cheistiú maidir leis na hidreacarbóin ghásacha sin agus féadfaidh sé a cheangal ar na daoine sin a chrúthú gur íocadh an dleacht máil a fhorchuirtear le halt 41 den Acht seo de réir an ráta a shonraítear i bhfo-alt (1) (b) den alt sin ar aon hidreacarbóin ghásacha den sórt sin agus tabharfaidh na daoine sin don oifigeach nó don chomhalta an t-eolas go léir a cheanglófar orthu a thabhairt agus a bheidh acu nó ar fáil acu.

    (5) ( a ) An officer of the Revenue Commissioners or member of the Garda Síochána may examine and take samples of any gaseous hydrocarbons in liquid form kept in any tank or other container connected to the engine of a motor vehicle constructed or adapted to use gaseous hydrocarbons in liquid form for combustion in the engine thereof and may interrogate the owner of the vehicle, the person whose name is most recently entered in relation to the registration of the vehicle pursuant to the Roads Act, 1920, and the person in charge of such vehicle in regard to such gaseous hydrocarbons and may require of those persons proof of payment of the duty of excise imposed by section 41 of this Act at the rate specified in subsection (1) (b) of that section on any such gaseous hydrocarbons and those persons shall give to the officer or member all information required of them that is in their possession or procurement.

    Number 16 of 1976: FINANCE ACT, 1976

  9. #1309408

    (a) chun táirgeadh, díol, seachadadh, stóráil agus úsáid hidreacarbóin ghásacha i bhfoirm leachtach a rialú,

    ( a ) governing the production, sale, delivery, storage and use of gaseous hydrocarbons in liquid form,

    Number 16 of 1976: FINANCE ACT, 1976

  10. #1309412

    (c) chun a cheangal go ndéanfar hidreacarbóin ghásacha i bhfoirm leachtach agus coimeádáin do na hidreacarbóin ghásacha sin a mharcáil ar cibé modh a shonróidh siad sna rialacháin,

    ( c ) requiring gaseous hydrocarbons in liquid form and containers for such gaseous hydrocarbons to be marked in such manner as they may specify in the regulations,

    Number 16 of 1976: FINANCE ACT, 1976

  11. #1612153

    hiodracarbóin ghásacha

    gaseous hydrocarbons

    Order of Business (Dáil Éireann/Seanad Éireann)

  12. #1987792

    Gáis pheitriliam agus hidreacarbóin ghásacha eile

    Petroleum gases and other gaseous hydrocarbons

    Council Decision (EU) 2021/1764 of 5 October 2021 on the association of the Overseas Countries and Territories with the European Union including relations between the European Union on the one hand, and Greenland and the Kingdom of Denmark on the other (Decision on the Overseas Association, including Greenland)

  13. #2209957

    Gáis pheitriliam agus hidreacarbóin ghásacha eile

    Petroleum gases and other gaseous hydrocarbons

    Decision No 1/2021 of the EU-Republic of Moldova Customs Sub-Committee of 16 November 2021 amending the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and the Republic of Moldova, of the other part, by replacing Protocol II thereto concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation (2022/165)

  14. #2251794

    Gáis pheitriliam agus hidreacarbóin ghásacha eile

    Petroleum gases and other gaseous hydrocarbons

    Council Decision (EU) 2022/598 of 5 April 2022 on the position to be taken on behalf of the European Union within the Joint Committee established by the Agreement on the European Economic Area as regards the amendment of Protocol 4 on rules of origin to that Agreement, and repealing Decision (EU) 2020/2058 (Text with EEA relevance)

  15. #2371370

    Gáis pheitriliam agus hidreacarbóin ghásacha eile

    Petroleum gases and other gaseous hydrocarbons

    Decision No 1/2022 of the EU-Montenegro Stabilisation and Association Council of 9 February 2022 amending the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the Republic of Montenegro, of the other part, by replacing Protocol 3 thereto concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation [2022/904]

  16. #2376159

    Gáis pheitriliam agus hidreacarbóin ghásacha eile

    Petroleum gases and other gaseous hydrocarbons

    Decision No 1/2022 of the EU-Jordan Association Council of 15 March 2022 amending Protocol 3 to the Euro-Mediterranean Agreement establishing an Association between the European Communities and their Member States, of the one part, and the Hashemite Kingdom of Jordan, of the other part, concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation [2022/1476]

  17. #2379340

    Gáis pheitriliam agus hidreacarbóin ghásacha eile

    Petroleum gases and other gaseous hydrocarbons

    Decision of the EEA Joint Committee No 163/2022 of 29 April 2022 amending Protocol 4 to the EEA Agreement, on rules of origin [2022/1607]

  18. #2380951

    Gáis pheitriliam agus hidreacarbóin ghásacha eile

    Petroleum gases and other gaseous hydrocarbons

    Decision No 1/2022 of the EU-Kosovo (This designation is without prejudice to positions on status, and is in line with UNSCR 1244/1999 and the ICJ Opinion on the Kosovo declaration of independence.) Stabilisation and Association Council of 29 April 2022 amending the Stabilisation and Association Agreement between the European Union and the European Atomic Energy Community, of the one part, and Kosovo (This designation is without prejudice to positions on status, and is in line with UNSCR 1244/1999 and the ICJ Opinion on the Kosovo declaration of independence.), of the other part, by replacing Protocol III thereto concerning the concept of ‘originating products’ [2022/1685]

  19. #2541588

    Gáis pheitriliam agus hidreacarbóin ghásacha eile

    Petroleum gases and other gaseous hydrocarbons

    Commission Implementing Regulation (EU) 2022/1998 of 20 September 2022 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

  20. #2780125

    Gáis pheitriliam agus hidreacarbóin ghásacha eile

    Petroleum gases and other gaseous hydrocarbons

    Decision No 1/2021 of the EU-Serbia Stabilisation and Association Council of 6 December 2021 amending the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the Republic of Serbia, of the other part, by replacing Protocol 3 thereto concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation [2023/1320]

  21. #2895047

    Gáis pheitriliam agus hidreacarbóin ghásacha eile

    Petroleum gases and other gaseous hydrocarbons

    Decision No 1/2023 of the EU-Central America Association Council of 29 June 2023 modifying Appendix 2 (List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status) and Appendix 2A (Addendum to the list of working and processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status) to Annex II (Concerning the Definition of the Concept of Originating Products and Methods of Administrative Cooperation) to the Agreement establishing an Association between the European Union and its Member States, on the one hand, and Central America on the other [2023/2442]

  22. #3011832

    Gáis pheitriliam agus hidreacarbóin ghásacha eile

    Petroleum gases and other gaseous hydrocarbons

    Commission Implementing Regulation (EU) 2023/2364 of 26 September 2023 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

  23. #3073925

    Gáis pheitriliam agus hidreacarbóin ghásacha eile

    Petroleum gases and other gaseous hydrocarbons

    22024A0022

  24. #3080268

    Gáis pheitriliam agus hidreacarbóin ghásacha eile:

    Petroleum gases and other gaseous hydrocarbons:

    22024A0022

  25. #3090880

    Gáis pheitriliam agus hidreacarbóin ghásacha eile

    Petroleum gases and other gaseous hydrocarbons

    Decision No 1/2023 of the EU-Bosnia and Herzegovina Stabilisation and Association Council of 11 December 2023 amending the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and Bosnia and Herzegovina, of the other part, by replacing Protocol 2 thereto concerning the definition of the concept of originating products and methods of administrative cooperation [2024/245]

  26. #3094080

    Gáis pheitriliam agus hidreacarbóin ghásacha eile

    Petroleum gases and other gaseous hydrocarbons

    Decision No 1/2023 of the Joint Committee of the Regional Convention on pan-Euro-Mediterranean Preferential Rules of Origin of 7 December 2023 on the amendment of the Regional Convention on pan-Euro-Mediterranean preferential rules of origin [2024/390]

  27. #3095833

    Gáis pheitriliam agus hidreacarbóin ghásacha eile

    Petroleum gases and other gaseous hydrocarbons

    Decision No 1/2023 of the EU-Ukraine Customs Sub-Committee of 16 November 2023 amending the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and Ukraine, of the other part, by replacing Protocol I thereto concerning the definition of the concept of originating products and methods of administrative cooperation [2024/401]

  28. #1309410

    (b) chun a cheangal ar dhuine a stórálann, a dhíolann nó a úsáideann hidreacarbóin ghásacha i bhfoirm leachtach aon leabhair, doiciméid, cuntais agus taifid a bhaineann leis na hidreacarbóin ghásacha sin a cheannach, a fháil, a dhíol nó a dhiúscairt aige a choimeád ar cibé modh a ordóidh siad agus iad a chaomhnú go ceann tréimhse sonraithe, agus a cheadú d'aon oifigeach do na Coimisinéirí Ioncaim na leabhair, na doiciméid, na cuntais agus na taifid sin a iniúchadh agus cóipeanna dhéanamh díobh,

    ( b ) requiring a person who stores, sells or uses gaseous hydrocarbons in liquid form to keep in such manner as may be prescribed by them and to preserve for a specified period, any books, documents, accounts and records relating to the purchase, receipt, sale or disposal by him of such gaseous hydrocarbons and to allow any officer of the Revenue Commissioners to inspect and take copies of such books, documents, accounts and records,

    Number 16 of 1976: FINANCE ACT, 1976

  29. #622665

    Gás guail, gás uisce, gás táirgeora agus gáis chomhchosúla, seachas gáis pheitriliam agus hidreacarbóin ghásacha eile

    Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons

    REGULATION (EU) No 374/2014 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 16 April 2014 on the reduction or elimination of customs duties on goods originating in Ukraine

  30. #2182757

    Bonn-ola atá díchiartha go catalaíoch, a fhaightear ó hidreacarbóin ghásacha, arna leanúint ag próiseas tiontaithe tromphairifín (HPC), ina bhfuil:

    Catalytic de-waxed base oil, synthesised from gaseous hydrocarbons, followed by a heavy paraffin conversion process (HPC), containing:

    Council Regulation (EU) 2021/2278 of 20 December 2021 suspending the Common Customs Tariff duties referred to in Article 56(2), point (c), of Regulation (EU) No 952/2013 on certain agricultural and industrial products, and repealing Regulation (EU) No 1387/2013

  31. #2347721

    Gás guail, gás uisce, gás táirgeora agus gáis chomhchosúla, seachas gáis pheitriliam agus hidreacarbóin ghásacha eile

    Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons

    Council Regulation (EU) 2022/576 of 8 April 2022 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine

  32. #2541515

    Gás guail, gás uisce, gás táirgeora agus gáis chomhchosúla, seachas gáis pheitriliam agus hidreacarbóin ghásacha eile

    Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons

    Commission Implementing Regulation (EU) 2022/1998 of 20 September 2022 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

  33. #2606741

    Bonn-ola atá díchiartha go catalaíoch, a fhaightear ó hidreacarbóin ghásacha, arna leanúint ag próiseas tiontaithe tromphairifín (HPC), ina bhfuil:

    Catalytic de-waxed base oil, synthesised from gaseous hydrocarbons, followed by a heavy paraffin conversion process (HPC), containing:

    Council Regulation (EU) 2022/2583 of 19 December 2022 amending Regulation (EU) 2021/2278 suspending the Common Customs Tariff duties referred to in Article 56(2), point (c), of Regulation (EU) No 952/2013 on certain agricultural and industrial products

  34. #3011764

    Gás guail, gás uisce, gás táirgeora agus gáis chomhchosúla, seachas gáis pheitriliam agus hidreacarbóin ghásacha eile

    Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons

    Commission Implementing Regulation (EU) 2023/2364 of 26 September 2023 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

  35. #3073858

    Gás guail, gás uisce, gás táirgeora agus gáis chomhchosúla, seachas gáis pheitriliam agus hidreacarbóin ghásacha eile

    Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons

    22024A0022

  36. #3119036

    Gás guail, gás uisce, gás táirgeora agus gáis chomhchosúla, seachas gáis pheitriliam agus hidreacarbóin ghásacha eile

    Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons

    Council Regulation (EU) 2023/1214 of 23 June 2023 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine

  37. #3144728

    Bonn-ola atá díchiartha go catalaíoch, a fhaightear ó hidreacarbóin ghásacha, arna leanúint ag próiseas tiontaithe tromphairifín (HPC), ina bhfuil:

    Catalytic de-waxed base oil, synthesised from gaseous hydrocarbons, followed by a heavy paraffin conversion process (HPC), containing:

    Council Regulation (EU) 2023/2890 of 19 December 2023 amending Regulation (EU) 2021/2278 suspending the Common Customs Tariff duties referred to in Article 56(2), point (c), of Regulation (EU) No 952/2013 on certain agricultural and industrial products

  38. #3206083

    Gáis leachtaithe peitriliaim agus hidreacarbóin eile gáis (GPL) a thagann faoi raon feidhme chóid AC 27111211 go 27111900 (Airteagal 20(1)(d) de Threoir 2003/96/CE)

    Liquefied petroleum gases and other gaseous hydrocarbons (LPG) of CN codes 27111211 to 27111900 (Article 20(1)(d) of Directive 2003/96/EC)

    Commission Delegated Regulation (EU) 2024/296 of 9 November 2023 amending Delegated Regulation (EU) 2022/1636 as regards the messages concerning excise goods being exported under suspension of excise duty

  39. #455638

    (a) aon ola mhianra nó hidreacarbón gaolmhar agus gás nádúrtha agus hidreacarbóin eile i bhfoirm leachta nó gáis agus a ndíorthaigh nó a substaintí comhábhartha agus atá ina riocht nádúrtha i sraitheanna (lena n-áirítear, gan teorainn, driogáit, comhdhlútháit, gásailín ceannchásála agus substaintí eile a tháirgtear de ghnáth ó thoibreacha ola agus gáis), agus

    (a) any mineral oil or relative hydrocarbon and natural gas and other liquid or gaseous hydrocarbons and their derivatives or constituent substances existing in its natural condition in strata (including, without limitation, distillate, condensate, casinghead gasoline and other substances that are ordinarily produced from oil and gas wells), and

    PETROLEUM (EXPLORATION AND EXTRACTION) SAFETY ACT 2010

  40. #469134

    110.—Déanfar an dleacht máil ar hidreacarbóin ghásacha i bhfoirm leachtach a fhorchuirtear le halt 41(1) den Acht Airgeadais, 1976, a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 3ú lá de Nollaig, 1998, de réir £41.75 an 1,000 lítear in ionad an ráta a shonraítear in alt 69(3) den Acht Airgeadais, 1993.

    110.—The duty of excise on gaseous hydrocarbons in liquid form imposed by section 41(1) of the Finance Act, 1976, shall be charged, levied and paid, as on and from the 3rd day of December, 1998, at the rate of £41.75 per 1,000 litres in lieu of the rate specified in section 69(3) of the Finance Act, 1993.

    FINANCE ACT, 1999

  41. #1124393

    folaíonn “peitriliam” aon ola mhianrúil nó hiodracarbón gaolmhar agus gás nádúrtha agus hiodracarbóin eile i bhfoirm leachta nó gáis agus a ndíorthaigh nó a substaintí comhábhartha agus atá ina riocht nádúrtha i sraitheanna (lena n-áirítear, gan teorainn, driogáit, comhdhlútháit, gásailín ceann-chásála agus na substaintí eile a tháirgtear de ghnáth ó thoibreacha ola agus gáis) agus folaíonn sé aon substaint mhianrúil eile atá in ola agus i ngás nádúrtha agus a thugtar chun uachtair leo sa ghnáthphróis astarraingthe, ach ní fholaíonn sé gual agus sceallaí bithiúmanacha agus fosuithe sreathnaithe eile as ar féidir ola a dhriogadh;

    "petroleum" includes any mineral oil or relative hydrocarbon and natural gas and other liquid or gaseous hydrocarbons and their derivatives or constituent substances existing in its natural condition in strata (including, without limitation, distillate, condensate, casinghead gasoline and such other substances as are ordinarily produced from oil and gas wells) and includes any other mineral substance contained in oil and natural gas brought to the surface with them in the normal process of extraction, but does not include coal and bituminous shales and other stratified deposits from which oil can be extracted by distillation;

    Number 7 of 1960: PETROLEUM AND OTHER MINERALS DEVELOPMENT ACT, 1960

  42. #1309354

    (3) Aon uair is cuí leis an Aire Airgeadais é, féadfaidh na Coimisinéirí Ioncaim, faoi réir cibé coinníollacha is cuí leo a fhorchur, a údarú d'aon duine aon earraí ar a ndlitear an dleacht máil a fhorchuirtear le fo-alt (1) den alt seo a allmhairiú nó a ghlacadh arna seachadadh ó áitreabh monaróra hidreacarbón gásach i bhfoirm leachtach nó ó bhanna-stóras gan an dleacht sin a íoc.

    (3) Whenever the Minister for Finance so thinks proper, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, authorise any person to import or take delivery from the premises of a manufacturer of gaseous hydrocarbons in liquid form or from a bonded warehouse of any goods liable to the duty of excise imposed by subsection (1) of this section without payment of that duty.

    Number 16 of 1976: FINANCE ACT, 1976

  43. #1309386

    ciallaíonn “gás mótar-fheithicle” aon hidreacarbóin ghásacha i bhfoirm leachtach is inchurtha faoin dleacht máil a fhorchuirtear le halt 41 den Acht seo agus atá ceaptha lena n-úsáid lena ndó in inneall mótar-fheithicle.

    "motor vehicle gas" means any gaseous hydrocarbons in liquid form chargeable with the duty of excise imposed by section 41 of this Act which are intended for use for combustion in the engine of a motor vehicle.

    Number 16 of 1976: FINANCE ACT, 1976

  44. #1309388

    (2) Lamhálfar lacáiste ar cóimhéid leis an dleacht máil a fhorchuirtear le halt 41 den Acht seo lúide méid arna ríomh de réir £0.02 an galún ar hidreacarbóin ghásacha i bhfoirm leachtach ar ar íocadh an dleacht máil sin de réir an ráta a shonraítear i bhfo-alt (1) (b) den alt sin agus a suífear, chun sástacht na gCoimisinéirí Ioncaim, nach gás mótar-fheithicle iad.

    (2) A rebate of the amount of the duty of excise imposed by section 41 of this Act less an amount calculated at the rate of £0·02 per gallon shall be allowed on gaseous hydrocarbons in liquid form on which the said duty of excise has been paid at the rate specified in subsection (1) (b) of that section and which are shown, to the satisfaction of the Revenue Commissioners, not to be motor vehicle gas.

    Number 16 of 1976: FINANCE ACT, 1976

  45. #1309390

    (3) I gcás a lamhálfar lacáiste faoi fho-alt (2) den alt seo ar hidreacarbóin ghásacha i bhfoirm leachtach, déanfar méid aon aistarraingthe is inlamhála faoi alt 41 (2) den Acht seo a laghdú méid an lacáiste a lamhálfar amhlaidh.

    (3) Where a rebate under subsection (2) of this section is allowed on gaseous hydrocarbons in liquid form, the amount of any drawback which may be allowable under section 41 (2) of this Act shall be reduced by the amount of the rebate so allowed.

    Number 16 of 1976: FINANCE ACT, 1976

  46. #1309400

    (c) Más rud é tar éis an ceistiú dá bhforáiltear i mír (a) den fho-alt seo a dhéanamh nach dtabharfar cruthúnas ar aird gur íocadh an dleacht atá luaite sa mhír sin, féadfaidh oifigeach do na Coimisinéirí Ioncaim, má bhíonn amhras air ar fhoras réasúnach nár íocadh an dleacht sin, an mhótar-fheithicil a bhfuil na hidreacarbóin ghásacha ar coimeád inti a urghabháil mar fheithicil a dhlitear a fhorghéilleadh.

    ( c ) If following the interrogation provided for in paragraph (a) of this subsection proof of the payment of the duty mentioned therein is not produced, an officer of the Revenue Commissioners may, if he has reasonable grounds to suspect that the duty in question has not been paid, seize, as liable to forfeiture, the motor vehicle in which the gaseous hydrocarbons are kept.

    Number 16 of 1976: FINANCE ACT, 1976

  47. #1309404

    (6) In aon imeachtaí in aghaidh duine mar gheall ar hidreacarbóin ghásacha i bhfoirm leachtach nár íocadh an dleacht orthu a fhorchuirtear le halt 41 den Acht seo nó ar lamháladh lacáiste faoi fho-alt (2) den alt seo ina leith a dhíol, a sheachadadh, a úsáid nó a choimeád lena ndó in inneall mótar-fheithicle, toimhdeofar, nó go gcruthófar a mhalairt, nár íocadh an dleacht nó gur lamháladh an lacáiste, cibé acu é.

    (6) In any proceedings against a person for selling, delivering using or keeping gaseous hydrocarbons in liquid form on which the duty imposed by section 41 of this Act has not been paid, or on which a rebate under subsection (2) of this section has been allowed, for combustion in the engine of a motor vehicle, it shall be presumed, until the contrary is proved, that the duty has not been paid or that the rebate has been allowed, as the case may be.

    Number 16 of 1976: FINANCE ACT, 1976

  48. #1309418

    (a) aon hidreacarbóin ghásacha i bhfoirm leachtach nár íocadh an dleacht orthu, a fhorchuirtear le halt 41 den Acht seo nó ar lamháladh lacáiste dleachta faoi fho-alt (2) den alt seo ina leith, a úsáid lena ndó in inneall mótar-fheithicle ná a choimeád i ndabhach nó i gcoimeádán eile i gceangal le hinneall mótar-fheithicle, nó

    ( a ) use for combustion in the engine of a motor vehicle or keep in a tank or other container connected to the engine of a motor vehicle any gaseous hydrocarbons in liquid form on which the duty imposed by section 41 of this Act has not been paid or on which a rebate of duty under subsection (2) of this section has been allowed, or

    Number 16 of 1976: FINANCE ACT, 1976

  49. #1363575

    (14) Déanfar an dleacht máil ar hidreacarbóin ghásacha i bhfoirm leachtach a fhorchuirtear le halt 41 (1) d'Acht 1976 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 28ú lá d'Fheabhra, 1980, de réir £0.30 an galún in ionad an ráta a shonraítear i bhfo-alt (b) den alt sin 41 (1).

    (14) The duty of excise on gaseous hydrocarbons in liquid form imposed by section 41 (1) of the Act of 106 shall be charged, levied and paid, as on and from the 28th day of February, 1980, at the rate of £0.30 per gallon in lieu of the rate specified in subsection (b) of the said section 41 (1).

    Number 14 of 1980: FINANCE ACT, 1980

  50. #1380606

    (4) Déanfar an dleacht máil ar hidreacarbóin ghásacha i bhfoirm leachtach a fhorchuirtear le halt 41 (1) den Acht Airgeadais, 1976 , a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 29ú lá d'Eanáir, 1981, de réir £0.40 an galún in ionad an ráta a shonraítear in alt 70 (14) d'Acht 1980.

    (4) The duty of excise on gaseous hydrocarbons in liquid form imposed by section 41 (1) of the Finance Act, 1976 , shall be charged, levied and paid, as on and from the 29th day of January, 1981, at the rate of £0.40 per gallon in lieu of the rate specified in section 70 (14) of the Act of 1980.

    Number 16 of 1981: FINANCE ACT, 1981