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Finance Act 1967
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1As from 1st October 1967, for the definition of " light oils " in section 195(1) of the Act of 1952 there shall be substituted the following definition—
" light oils " means hydrocarbon oils—
(a)of which not less than ninety per cent. by volume distils at a temperature not exceeding two hundred and ten degrees centigrade ; or
(b)which give off an inflammable vapour at a temperature of less than twenty-three degrees centigrade when tested in the manner prescribed by the Acts relating to petroleum.
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