Ref. No.
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Section or Schedule and reference number amended.
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Nature of amendment.
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General subject matter of amendment.
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Operative date of amendment.
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1
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Section 22
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Paragraph (c) of subsection (7) shall be deleted and the following paragraph substituted, that is to say:—
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The duty on packages.
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The 8th day of May, 1947.
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“(c) (i) toilet preparations which are, in the opinion of the Revenue Commissioners, of a kind ordinarily used on, or in relation to, the human skin, hair, nails, teeth (including artificial teeth) or mouth, but excluding essential oils, fuller's earth, petroleum jelly, hair dyes, soaps, soap powders and soap substitutes,
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(ii) perfumery, excluding perfumed spirits and essential oils; and”
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2
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First Schedule
, reference number 4.
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In the second column at the said reference number 4, the words “building construction” shall be deleted and the words “building or construction” substituted.
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The duty on iron and steel manufactures, constructional, fabricated.
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The 8th day of May, 1947.
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3
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First Schedule
, reference number 8.
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In the fourth column at the said reference number 8, the following paragraph shall be inserted—
“The duty imposed by
section 11
of the
Finance Act, 1935
(No. 28 of 1935), and mentioned at reference number 1 in the Second Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable.”
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The duty on putty, paints and distempers.
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The date of passing of this Act.
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4
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First Schedule
, reference number 16.
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In the second column at the said reference number 16, paragraph (d) shall be deleted and the following paragraph substituted, that is to say:—
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The duty on stationery.
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The 8th day of May, 1947.
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“(d) labels and tags which, in the opinion of the Revenue Commissioners, are made wholly or mainly of—
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(i) paper, or
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(ii) cardboard, pasteboard, strawboard, millboard, or similar material, or
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(iii) two or more of any of the materials mentioned at (i) and (ii) above,
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and which are imported in bulk quantities;”
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