S.I. No. 140/1984:

HYDROCARBON OIL (AVIATION GASOLINE) REGULATIONS, 1984.

HYDROCARBON OIL (AVIATION GASOLINE) REGULATIONS, 1984.

The Revenue Commissioners, in exercise of the powers conferred on them by section 73 (4) of the Finance Act, 1984 (No. 9 of 1984), hereby make the following Regulations:

1. These Regulations may be cited as the Hydrocarbon Oil (Aviation Gasoline) Regulations, 1984.

2. These Regulations shall come into operation on the 1st day of June, 1984.

3. In these Regulations--

"bonded warehouse" means a place approved of by the Commissioners as a place in which hydrocarbon oils entered to be warehoused may be deposited, kept and secured;

"the Commissioners" means the Revenue Commissioners;

"fuel tank" means a fuel tank for an engine;

"officer" means officer of Customs and Excise.

4. Aviation gasoline shall be deposited in a bonded warehouse prior to its delivery for home use.

5. No person shall sell or deliver in any manner whatsoever aviation gasoline in respect of which he has reason to believe that it will be used otherwise than as a fuel for aircraft.

6. No person shall use aviation gasoline otherwise than as a fuel for aircraft.

7. No person shall take aviation gasoline into a fuel tank other than the fuel tank of an aircraft.

8. Aviation gasoline shall be stored separately and apart from other hydrocarbon oils.

9. No person shall mix aviation gasoline, or cause aviation gasoline to be mixed, with any other substance, save with the permission of the Commissioners.

10. (1) A person who delivers aviation gasoline from a bonded warehouse shall keep in respect of each consignment of aviation gasoline so delivered a full and true account showing the following particulars:

( a ) the date of the delivery,

( b ) the name and address of the person to whom it is to be delivered, and

( c ) the quantity of aviation gasoline delivered.

(2) All entries required to be made in the account referred to in paragraph (1) of this Regulation shall be made not later than noon on the next working day following the date of the transaction to be entered.

(3) The account referred to in paragraph (1) of this Regulation shall be kept at the bonded warehouse from which the aviation gasoline to which the account relates is delivered.

(4) A person required to keep an account under paragraph (1) of this Regulation shall preserve the said account for at least twelve months after the date of the last entry therein.

(5) A person required to keep an account under paragraph (1) of this Regulation shall, at all reasonable times, allow an officer to inspect and take copies of or extracts from the said account.

(6) No person shall cancel, obliterate or alter any entry in an account required to be kept under paragraph (1) of this Regulation.

(7) The Commissioners may, as respects any class of persons and subject to such conditions as they may think fit to impose, allow exemption from compliance in whole or in part with this Regulation.

11. A person who delivers aviation gasoline from a bonded warehouse shall, on the said delivery, furnish to the purchaser or to the person to whom the aviation gasoline is sent or delivered if such person is not the purchaser, an invoice or delivery note or written advice having indelibly written or printed thereon the following statement: "This aviation gasoline is delivered for use solely as fuel for aircraft and must not be used for any other purposes.".

GIVEN this 30th day of May, 1984.

S. PÁIRCÉIR,

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations provide for controls relating to the storage, delivery and use of aviation gasoline.