105
J
A BILL
[No. 2.-13.2.39.-4.]
INTITULED
An Ordinance to consolidate and amend the law relating to
the taxation of Hydrocarbon Oils.
BE it enacted by the Governor of Hong Kong, with the advice and consent of the Legislative Council thereof, as follows:-
1. This Ordinance may be cited as the Hydrocarbon Short title. Oils Ordinance, 1939.
2. In this Ordinance,
家
(a) Dutiable oils means hydrocarbon oils which are not exempt from duty and on which the duty has not been paid and includes oils which have paid duty if subsequently re-imported;
(b) "Duty-paid oils" means hydrocarbon oils on which the full duty leviable by law has been paid;
(c) "Export means to carry out of the Colony or to cause to be carried out of the Colony, and includes the carriage out of the Colony of oils which were imported into the Colony;
(d) "Gallon" means the Imperial gallon:
(e) “General bonded warehouse * means a place ap- pointed by the Superintendent for the warehousing of dutiable oils into which dutiable oils may be removed by the licensee of such general bonded warehouse without a permit direct from the ship or aircraft on which they were imported or from the Railway premises;
Interpreta- tion.
() "Heavy oils means any hydrocarbon oils, as cf. 25 & 26 defined in paragraph (4), not being light oils, as defined in Gen. 5. paragraph (k);
c. 24.
5. 2 (7) (a). ib. s. 2 (7)
(g) "Heavy oil road vehicle means a mechanically (6). propelled road vehicle which is constructed or adapted to use heavy oils as fuel;
(h) Hydrocarbon oils" means petroleum oils, coal 18 & 19 tar, and oils produced from coal, shale, peat or any other Geo, 5, bituminous substance and all liquid hydrocarbons;
(i) ** Import means to carry into the Colony or to cause to be carried into the Colony;
() "Licensed warehouse means any place, other than a general bonded warehouse, appointed by the Superintendent for the warehousing of dutiable oils;
c. 17. s. 2 (9).
}