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18 1927

FINANCE ACT, 1927

PART II.

Customs and Excise.

Alteration of duty on matches.

11. —(1) In lieu of the present customs duties in respect of matches there shall be charged, levied and paid as on and from the 22nd day of April, 1927, the following customs duties on all matches imported into Saorstát Eireann, that is to say:—

Boxes or other containers:—

s.

d.

Containing not more than 10 matches

Per 1,000 containers

5

2

Containing more than 10 but not more than 20 matches

Per 1,000 containers

10

4

Containing more than 20 but not more than 50 matches

Per gross (144) containers

3

10

Containing more than 50 but not more than 75 matches

Per gross (144) containers

5

9

For every additional 25 or part of 25 matches over 75

Per gross (144) containers

1

4

(2) In lieu of the present excise duties in respect of matches there shall be charged, levied, and paid as on and from the 22nd day of April, 1927, the following excise duties on all matches made in Saorstát Eireann, that is to say:—

Boxes or other containers:—

s.

d.

Containing not more than 10 matches

Per 1,000 containers

5

0

Containing more than 10 but not more than 20 matches

Per 1,000 containers

10

0

Containing more than 20 but not more than 50 matches

Per gross (144) containers

3

8

Containing more than 50 but not more than 75 matches

Per gross (144) containers

5

6

For every additional 25 or part of 25 matches over 75

Per gross (144) containers

1

3

and so in proportion for any less quantity.

Continuance of new import duties.

12. —(1) The new import duties which were first imposed by section 12 of the Finance (No. 2) Act, 1915, and were (with the exception of the duty on records and other means of reproducing music and the duty on blank film on which no picture has been impressed) continued up to the 1st day of May, 1927, by section 11 of the Finance Act 1926 (No. 35 of 1926) shall, with the exceptions aforesaid, continue to be charged, levied, and paid on and from the said 1st day of May, 1927 up to the 1st day of May, 1928.

(2) Whenever the Revenue Commissioners are satisfied that any cinematograph film imported into Saorstát Eireann is of an educational character, they shall, subject to compliance with such conditions as they think fit to impose, exempt such film from the payment of the duty on cinematograph films included in the duties continued by this section.

(3) The provisions of section 8 of the Finance Act, 1919 shall apply to the duties continued by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”

Continuance of additional duties on dried fruit.

13. —(1) The additional duties on dried fruits which were first imposed by section 8 of the Finance (No. 2) Act, 1915 and were continued up to the 1st day of August, 1927, by section 12 of the Finance Act, 1926 (No. 35 of 1926) shall continue to be charged, levied, and paid on and from the said 1st day of August, 1927 up to the 1st day of August, 1928.

(2) The provisions of section 8 of the Finance Act, 1919 shall apply to the duties continued by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”

Additional exemption from duty on boots, shoes, etc.

14. —Whenever the Revenue Commissioners are satisfied that any articles liable to any duty under section 19 of the Finance Act, 1924 (No. 27 of 1924) imported into Saorstát Eireann on or after the 22nd day of April, 1927 are so imported for further manufacture and subsequent exportation, they may, subject to compliance with such conditions as they may think fit to impose, permit such articles to be imported without payment of the duty imposed by the said section 19 .

Extension of exemption of agricultural exhibitions from entertainments duty.

15. —An entertainment provided by a society which is established solely for the purpose of promoting the interest of the industry of agriculture or some branch thereof shall not be excluded from the exemption given by section 7 of the Finance Act, 1921, solely by reason of the inclusion in the entertainment of competitions in the knowledge of the Irish language and in step-dancing or either of them.

Drawback on oatmeal.

16. —(1) As from the 9th day of May, 1927, there shall be allowed on the due exportation or the due shipment for use as stores of any goods in the manufacture or preparation of which in Saorstát Eireann any imported oatmeal chargeable with duty under section 7 of the Finance Act, 1926 (No. 35 of 1926) has been used, a drawback equal to the duty paid under the said section 7 in respect of the quantity of such oatmeal which appears to the Revenue Commissioners to have been used in the manufacture or preparation of such goods.

(2) In allowing drawback under this section the Revenue Commissioners with the consent of the Minister for Finance may, in order to facilitate trade, modify or dispense with all or any of the requirements of sections 104 and 106 of the Customs Consolidation Act, 1876, as to the giving of security and the examination of the goods.