572247-1930-Minutes--No-3 — Page 9

THE HONG KONG GOVERNMENT GAZETTE, JUNE 27, 1930.

HONG KONG

No. 4 of 1930.

assent.

W. PEEL,

L.S.

i

Governor.

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0

0

281

27th June, 1930.

An Ordinance to provide for the taxation of

Light Hydrocarbon Oils.

[27th June, 1930.]

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 Motor Spirit Short title. Ordinance, 1980.

2. In this Ordinance.

(a) "Dutiable light oils" means light oils which are not exempt from duty and on which the duty has not been paid and includes light oils which have paid duty if subsequently reimported.

(b) "Duty-paid light oils" means light 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 light oils which were imported into the Colony.

(d) “Gallon” means the Imperial gallon.

(e) "General bonded warehouse" means a place appointed by the Superintendent for the warehousing of dutiable light oils into which dutiable light oils may be removed by the licensee of such general bonded warehouse without a permit direct from the ship on which they were imported or from the Railway premises.

Interpreta- tion.

(f) "Hydrocarbon Oils" means petroleum oils, 18 & 19 Geo. coal tar, and oils produced from coal, shale, peat or 5. Ch. 17. Sec. 2 (9). substance and all liquid

any

other bituminous

hydrocarbons.

(g) "Import" means to carry into the Colony or to cause to be carried into the Colony.

(h) "Licensed warehouse" means any place. other than a general bonded warehouse, appointed by the Superintendent for the warehousing of dutiable light oils.

(i) “Light oils" means hydrocarbon oils of which not less than fifty per cent by volume distils at a temperature not exceeding one hundred and eighty- five degrees centigrade, or of which not less than ninety five per cent, by volume distils at a tempera- ture not exceeding two hundred and forty degrees centigrade, or which give off an inflammable vapour at a temperature of less than 22.8 degrees centigrade when tested in the manner prescribed by any regula- tions for the time being in force under this ordinance and includes the oils specified in the Fourth Schedule. Fourth

Schedule.