[Note: The original publication document is not available and this content could not be verified.]
An Act to make provision for the licensing and control of the refining of hydrocarbon oils for purposes of excise and for matters connected therewith.
1. Refiner's licence
Subject to the provisions of this Act, no person shall refine any hydrocarbon oils save in a refinery and under a licence issued under this Act (hereunder referred to as "a refiner's licence").
2. Application for refiner's licence
An application for a refiner's licence may be made by any person in the prescribed form and manner to the Nigerian Customs Service Board (in this Act referred to as "the Board") in respect of the premises mentioned in that behalf in the application.
3. Grant of application
If the Board, after due enquiry, is satisfied that the premises mentioned in an application and intended to be used by the applicant as a …
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