PART II.

Customs and Excise.

8. —(1) There shall be charged, levied, and paid on every of the articles mentioned in the second column of the First Schedule to this Act imported into Saorst[html]t Eireann on or after the 10th day of May, 1934, a customs duty at the rate stated in the third column of the said Schedule opposite the mention of the articles in the said second column.

(2) Where a percentage is stated in the third column of the First Schedule to this Act opposite the mention of any article in the second column of that Schedule, such statement shall be construed as meaning a rate of duty equal to that percentage of the value of such article.

(3) The provisions (if any) set forth in the fourth column of the First Schedule to this Act at any reference number in that Schedule shall have effect in respect of the duty mentioned at that reference number.

9. —(1) In lieu of the duty imposed by section 4 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), as amended by subsequent enactments, there shall be charged, levied, and paid on every of the articles mentioned in the second column of the Second Schedule to this Act imported into Saorst[html]t Eireann on or after the 10th day of May, 1934, a duty of customs at the rate (save as is hereinafter otherwise provided) stated in the third column of the said Schedule opposite the mention of the article in the said second column.

(2) Duty at the rate of sixpence per boot or shoe (as the case may be) shall be the minimum duty chargeable by virtue of this section in respect of boots and shoes of any description which, in the opinion of the Revenue Commissioners, have, before importation, been substantially worn or otherwise used outside Saorst[html]t Eireann by a person other than the importer or the members of his family or household, and accordingly the duty imposed by this section shall, in respect of all such boots and shoes, be charged at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the appropriate rate mentioned in the Second Schedule to this Act or the said rate of sixpence per boot or shoe.

(3) The duty imposed by this section shall not be charged or levied on shaped rubber soles or shaped rubber heels which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use for attachment to the soles or heels of complete boots or shoes and are, in the opinion aforesaid, capable only of being so used, and the said duty shall also not be charged or levied on component parts of such shaped rubber soles or such shaped rubber heels as aforesaid.

(4) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any component parts (chargeable with the duty imposed by this section) of boots or shoes are required to be imported into Saorst[html]t Eireann by any person before the 1st day of July, 1935, for use in the manufacture in Saorst[html]t Eireann of boots or shoes, the Revenue Commissioners may by licence authorise such person, subject to compliance with such conditions as they may think fit to impose, to import, before the said 1st day of July, 1935, and without payment of the said duty, any such component parts as aforesaid either, as the Revenue Commissioners shall think proper, with or without limit or restriction as to quantity, class, or otherwise.

(5) In this section and in the Second Schedule to this Act, the word “boot” includes any external footwear which extends above the ankle of the wearer, and the word “shoe” includes slipper, golosh, sandal, clog, and any other external footwear which does not extend above the ankle of the wearer.

10. —(1) In lieu of the duty imposed by section 7 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), as amended by subsequent enactments, there shall be charged, levied, and paid on every of the articles mentioned in the second column in Part I of the Third Schedule to this Act imported into Saorst[html]t Eireann on or after the 10th day of May, 1934, a duty of customs at the rate (save as is otherwise provided by this section) stated in the third column of the said Part I of the said Schedule opposite the mention of the article in the said second column.

(2) In the case of the several articles mentioned in the second column in Parts II and III of the Third Schedule to this Act and to which the said Parts are respectively applicable, duty at the rate stated in the third column in the said Part II or the said Part III (whichever is applicable) opposite the mention of the article in the said second column shall be the minimum duty chargeable by virtue of this section in respect of each such article, and accordingly the duty imposed by this section shall, in respect of every such article, be charged at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate chargeable in respect of such article under Part I of the said Schedule or the rate chargeable under whichever of Parts II and III of the said Schedule is applicable to such article.

(3) The statement of a percentage in the third column of the Third Schedule to this Act opposite the mention of any article in the second column of that Schedule shall be taken and construed as meaning a rate of duty equal to that percentage of the value of such article.

(4) Whenever the Revenue Commissioners are satisfied that any article chargeable with the duty imposed by this section is imported for use exclusively in a stage play or other dramatic or musical representation or performance, they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the said duty.

(5) Where a shirt, collar, or cuff is exported from Saorst[html]t Eireann and undergoes outside Saorst[html]t Eireann the process of first dressing and is then reimported into Saorst[html]t Eireann, the duty imposed by this section shall, notwithstanding anything contained in section 25 of the Finance Act, 1933 (No. 15 of 1933), be charged, levied, and paid on such shirt, collar, or cuff on such reimportation and shall be so charged, levied, and paid at the rate which would be applicable if such shirt, collar, or cuff had not previously been exported from Saorst[html]t Eireann.

(6) Notwithstanding anything contained in this section or the Third Schedule to this Act, the duty imposed by this section shall not be charged or levied—

(a) on boots, shoes, goloshes, sandals, clogs, or other external footwear, or on component parts or accessories thereof, nor

(b) on any accessory of personal clothing or wearing apparel which is imported separately from the clothing or apparel and is made wholly or mainly of non-textile materials, nor

(c) on any article which is a component part of any personal clothing or wearing apparel (other than an umbrella) and is made wholly or mainly of any non-textile material other than leather or fur, nor

(d) on any article which is a component part of any personal clothing or wearing apparel and is made wholly or mainly of leather and is shown to the satisfaction of the Revenue Commissioners to be suitable and intended for use in the manufacture of hats or caps, nor

(e) on any personal clothing or wearing apparel made wholly or mainly of paper, nor

(f) on any unassembled component parts of an umbrella, nor

(g) on any of the following partial assemblies of component parts of an umbrella, that is to say:—

(i) separate ribs each having a stay attached,

(ii) assembled ferrules,

(iii) assembled runners,

(iv) assembled handles, nor

(h) on any article of a surgical or medical character intended to be worn because of or as a preventive against or remedy for any physical ailment or defect, nor

(i) on ornamental feathers or artificial flowers which are shown to the satisfaction of the Revenue Commissioners to be imported for use in the making or trimming of personal clothing or wearing apparel and are imported separately from such clothing or apparel, nor

(j) on hoods or shapes for the manufacture of hats which require for the purpose of such manufacture to be blocked, shaped, or cut, and in respect of which it is shown to the satisfaction of the Revenue Commissioners that the process of blocking, shaping, or cutting represents a substantial portion of the process of manufacture, nor

(k) on any component part or accessory of personal clothing or wearing apparel which, in the opinion of the Revenue Commissioners, is of the nature of a crest, badge, or motif, nor

(l) on any article which, in the opinion of the Revenue Commissioners, is designed, constructed, and intended for use by persons in the course of their employment as a protection against injury or disease.

(7) In this section and in the Third Schedule to this Act the expression “wearing apparel” includes pocket handkerchiefs and umbrellas, and the word “trousers” shall be construed as meaning a single article whether described as “trousers” or as “a pair of trousers,” and shall also be construed as including long trousers, short trousers, breeches, knickerbockers, and other similar articles.

11. —(1) In lieu of the duty imposed by section 9 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), as amended by subsequent enactments, there shall be charged, levied, and paid on all woven tissues (other than floor coverings) which are imported into Saorst[html]t Eireann on or after the 10th day of May, 1934, and are made wholly or partly of wool or worsted and are imported in the piece and are not less than twelve inches in width and are not less than seven ounces in weight per square yard, a duty of customs at whichever of the following rates is applicable, that is to say:—

(a) if such woven tissue does not exceed one shilling and threepence in value per square yard—at the rate of an amount equal to thirty per cent. of the value of the article;

(b) if such woven tissue exceeds one shilling and threepence in value per square yard—at the rate of an amount equal to forty-five per cent. of the value of the article.

(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression “Saorst[html]t Eireann” for the expression “Great Britain and Ireland”, and as though articles chargeable with the said duty were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

(3) The duty imposed by this section shall not be charged or levied on any woven tissue in respect of which it is shown to the satisfaction of the Revenue Commissioners that such woven tissue either—

(a) had been subjected, before importation, to a process of proofing by being backed or coated with a rubber or similar solution, or

(b) at importation forms part of a composite cloth which, or any part of which, had been subjected before importation, to a process of proofing.

(4) Whenever the Revenue Commissioners are satisfied, in respect of any woven tissue which but for this paragraph would be chargeable with the duty imposed by this section, that such woven tissue—

(a) is suitable and intended solely for use in the upholstering of or as covering for furniture or vehicles, or

(b) is of the nature of blanketing or felt and is suitable and intended solely for use in an industrial process other than the manufacture of saddlery, harness, blankets, rugs, personal clothing, or wearing apparel,

the Revenue Commissioners may, subject to compliance with such conditions as they shall think fit to impose, permit such woven tissue to be imported without payment of the duty imposed by this section

(5) The duty imposed by this section shall not be charged or levied on any woven tissue imported into Saorst[html]t Eireann after exportation therefrom in respect of which it is shown to the satisfaction of the Revenue Commissioners that such woven tissue was manufactured in Saorst[html]t Eireann and was exported from Saorst[html]t Eireann solely for the purpose of undergoing outside Saorst[html]t Eireann the process of proofing or the process of shrinking or both those processes and did not undergo outside Saorst[html]t Eireann any other process.

12. —(1) In lieu of the duty imposed by section 11 of the Finance Act, 1928 (No. 11 of 1928), as amended by subsequent enactments, there shall be charged, levied, and paid a duty of customs (to be known and in this Act referred to as motor car duty) on every of the articles mentioned in the second column of the Fourth Schedule to this Act which is imported into Saorst[html]t Eireann on or after the 10th day of May, 1934, and such duty shall be charged, levied, and paid on every such article at the rate stated in the third column of the said Schedule opposite the mention of the article in the said second column.

(2) The Minister for Finance may by order exempt from motor car duty any specified description of articles which are chargeable with the said duty and in respect of which the said Minister is satisfied that, having regard to the small value of articles of that description, it is inexpedient that the said duty should be charged thereon.

(3) Orders made under sub-section (5) of section 13 of the Finance (No. 2) Act, 1915, or under sub-section (1) of section 14 of the Finance Act, 1928 (No. 11 of 1928), and in force on the 9th day of May, 1934, may be revoked or amended by an order made under the next preceding sub-section of this section and, until so revoked and subject to any such amendment, shall apply to motor car duty and continue in force accordingly.

(4) The Minister for Finance may make regulations providing for the total or partial exemption for a limited period from motor car duty of motor cars brought into Saorst[html]t Eireann temporarily.

(5) Regulations made under sub-section (6) of section 12 of the Finance (No. 2) Act, 1915, or under sub-section (2) of section 14 of the Finance Act, 1928 (No. 11 of 1928), and in force on the 9th day of May, 1934, may be revoked or amended by regulations made under the next preceding sub-section of this section and, until so revoked and subject to any such amendment, shall apply to motor car duty and to motor cars chargeable with that duty and shall continue in force accordingly.

(6) Whenever the Revenue Commissioners are satisfied, in respect of a motor car which is in their opinion constructed and designed for the carriage of persons and is being imported into Saorst[html]t Eireann and would, but for this sub-section, be chargeable with motor car duty—

(a) that the importer of such motor car either has within six months before the importation of such motor car begun to reside in Saorst[html]t Eireann or bona fide intends to begin so to reside within six months after such importation and, in either case, bona fide intends to reside permanently in Saorst[html]t Eireann, and

(b) that such motor car had before such importation been used outside Saorst[html]t Eireann by the importer or by his family or household but had not been so used for the carriage of persons for reward, and

(c) that such motor car is being imported for use (otherwise than for the carriage of persons for reward) in Saorst[html]t Eireann by the importer or by his family or household,

the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such motor car to be imported without payment of motor car duty.

(7) Where it is shown to the satisfaction of the Revenue Commissioners either—

(a) that a motor car is constructed or adapted for propulsion or traction along rail tracks and is intended to be or has been and is being used exclusively for such propulsion or traction, or

(b) that a motor tractor is constructed or adapted for use for agricultural purposes not involving substantial use on a public road and is intended to be or has been and is being used exclusively for such purposes, or

(c) that a component part or accessory of a motor car is intended to be or has been and is being used exclusively as a component part or accessory of any such motor car or any such tractor as is mentioned in the foregoing paragraph (a) or the foregoing paragraph (b) (as the case may be), or

(d) that an article is of a kind mainly used as a component part or an accessory of a motor car but is being imported for use for some other purpose,

the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow such motor car or other article to be imported without payment of motor car duty or, where such duty has been paid on importation, repay such duty.

(8) Where a person engaged in the manufacture in Saorst[html]t Eireann of motor tractors shows, to the satisfaction of the Revenue Commissioners, that a substantial proportion of the motor tractors manufactured by him in Saorst[html]t Eireann is exported, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow the importation into Saorst[html]t Eireann by such person of motor tractor parts and assemblies of such parts without payment of motor car duty thereon.

(9) Motor tractor parts and assemblies of such parts which are, by virtue of the next preceding sub-section of this section, allowed to be imported into Saorst[html]t Eireann without payment of motor car duty shall be used by the importer thereof solely in the manufacture in Saorst[html]t Eireann of motor tractors (whether for exportation or for home use), or in the repair of motor tractors made by him in Saorst[html]t Eireann, and if any such importer uses any such part or assembly in any other manner or for any other purpose whatsoever he shall be guilty of an offence under the Customs Acts and shall be liable on summary conviction thereof to a fine equal to treble the value of such part or assembly (including the motor car duty chargeable thereon) or, at the election of the Revenue Commissioners, to a fine of one hundred pounds and, in any case, the part or assembly in respect of which the offence is committed shall be forfeited.

(10) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of motor car duty any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

(11) In this section and the Fourth Schedule to this Act—

the expression “motor car” means a mechanically propelled vehicle (including a bicycle and a tricycle) which derives its motive power from an internal combustion engine or from an electric motor or a combination of such engine and such motor and (except in Part III of the Fourth Schedule to this Act) includes a vehicle which is, in the opinion of the Revenue Commissioners, designed and constructed solely or primarily for traction on a road by a mechanically propelled vehicle, but does not include a vehicle which is, in the opinion aforesaid, a road roller or a road sweeper;

the expression “motor tractor” means a motor car which is designed and constructed solely or primarily for the traction of vehicles or other articles.

(12) For the purposes of this section and the Fourth Schedule to this Act—

the body of a motor car (other than a motor tractor, a bicycle, or a tricycle) includes the driver's seat and the cab or roof thereof;

the chassis of a motor car includes the dashboard, scuttle-dash, windscreen, mudguards, lamps, and, in the case of a motor car which is a motor tractor or a bicycle or a tricycle, the driver's seat;

a component part which is constructed in one piece from a material or substance shall not be deemed to be assembled.

(13) In Part III of the Fourth Schedule to this Act, the word “assembly” means assembly of a character and to an extent for the time being approved of by the Minister for Industry and Commerce, and the expressions “motor car body” and “motor car chassis” respectively do not include the body or the chassis (as the case may be) of a vehicle which is not mechanically propelled.

13. —(1) There shall be charged, levied, and paid a duty of customs (to be known and in this Act referred to as steam car duty) on every of the articles mentioned in the second column of the Fifth Schedule to this Act which is imported into Saorst[html]t Eireann on or after the 10th day of May, 1934, and such duty shall be charged, levied, and paid on every such article at the rate stated in the third column of the said Schedule opposite the mention of such article in the said second column.

(2) The Minister for Finance may by order exempt from steam car duty any specified description of articles which are chargeable with the said duty and in respect of which the said Minister is satisfied that, having regard to the small value of articles of that description, it is inexpedient that the said duty should be charged thereon.

(3) The Minister for Finance may make regulations providing for the total or partial exemption for a limited period from steam car duty of steam cars brought into Saorst[html]t Eireann temporarily.

(4) Whenever the Revenue Commissioners are satisfied, in respect of a steam car which is in their opinion constructed and designed for the carriage of persons and is being imported into Saorst[html]t Eireann and would, but for this sub-section, be chargeable with steam car duty,—

(a) that the importer of such steam car either has within six months before the importation of such steam car begun to reside in Saorst[html]t Eireann or bona fide intends to begin so to reside within six months after such importation and, in either case, bona fide intends to reside permanently in Saorst[html]t Eireann, and

(b) that such steam car had before such importation been used outside Saorst[html]t Eireann by the importer or by his family or household but had not been so used for the carriage of persons for reward, and

(c) that such steam car is being imported for use (otherwise than for the carriage of persons for reward) in Saorst[html]t Eireann by the importer or by his family or household,

the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such steam car to be imported without payment of steam car duty.

(5) Where it is shown to the satisfaction of the Revenue Commissioners either—

(a) that a steam car is constructed or adapted for propulsion or traction along rail tracks and is intended to be or has been and is being used exclusively for such propulsion or traction, or

(b) that a steam tractor is constructed or adapted for use for agricultural purposes not involving substantial use on a public road and is intended to be or has been and is being used exclusively for such purposes, or

(c) that a component part or accessory of a steam car is intended to be or has been and is being used exclusively as a component part or accessory of any such steam car or any such tractor as is mentioned in the foregoing paragraph (a) or the foregoing paragraph (b) (as the case may be), or

(d) that an article is of a kind mainly used as a component part or an accessory of a steam car but is being imported for use for some other purpose,

the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow such steam car or other article to be imported without payment of steam car duty or, where such duty has been paid on importation, repay such duty.

(6) Whenever the Minister for Finance, after consultation with the the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of steam car duty any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

(7) In this section and the Fifth Schedule to this Act—

the expression “steam car” means a mechanically propelled vehicle which derives its motive power directly or indirectly from a steam engine, and includes a vehicle which is, in the opinion of the Revenue Commissioners, designed and constructed solely or primarily for traction on a road by any such mechanically propelled vehicle but does not include a vehicle which is, in the opinion aforesaid, a road roller or road sweeper.

(8) For the purposes of this section and the Fifth Schedule to this Act, the chassis of a steam car includes the driver's seat and the cab or roof thereof, and the dashboard, scuttle-dash, wind-screen, mudguards, and lamps.

14. —(1) In lieu of the duty imposed by section 14 of the Finance Act, 1932 (No. 20 of 1932), there shall be charged, levied, and paid on all tea imported into Saorst[html]t Eireann on or after the 1st day of July, 1934, a duty of customs at the rate of two-pence the pound.

(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression “Saorst[html]t Eireann” for the expression “Great Britain and Ireland” and as though the Second Schedule to the Finance Act, 1919, contained a list of goods which were, by way of preferential rate, to be admitted free of duty, and tea which is shown to the satisfaction of the Revenue Commissioners not to have been subjected to any process of blending outside the country of origin were included in that list, and tea were omitted from the list of goods in the said Second Schedule to which five-sixths of the full rate is so made applicable.

(3) Whenever a person shows to the satisfaction of the Revenue Commissioners that he has in his ownership or possession in Saorst[html]t Eireann on the 1st day of July, 1934, more than one thousand pounds of tea on which either the duty imposed by section 14 of the Finance Act, 1932 (No. 20 of 1932), or the duty imposed by section 15 of that Act was paid and of which no portion was received by him after the 16th day of June, 1934, or received back by him after delivery on sale from his stock, such person shall be entitled to receive a refund at the rate of twopence on every pound of such tea after the first five hundred pounds thereof.

15. —No duty of customs, whether imposed before or after the passing of this Act, shall be charged or levied on any article imported into Saorst[html]t Eireann on or after the 10th day of May, 1934, which is shown to the satisfaction of the Revenue Commissioners to have been manufactured or produced more than one hundred years before the date of importation.

16. —As on and from the 28th day of May, 1934, the duty imposed by section 8 of the Finance Act, 1933 (No. 15 of 1933), shall be charged, levied, and paid at the rate of two-thirds of one penny per copy in lieu of the rate mentioned in that section, and paragraph (b) of sub-section (2) of the said section 8 shall be amended by the deletion of the word “two-fifths” and the substitution therefor of the word “two-thirds.”

17. —Where, after the passing of this Act, drawback is payable in respect of tobacco, such drawback shall, notwithstanding anything contained in any other enactment, be allowed and paid at such rates as the Revenue Commissioners shall determine.

18. — Section 20 of the Finance Act, 1932 (No. 20 of 1932), shall, as on and from the 10th day of May, 1934, be amended by the substitution of the words “threepence and one half-penny” for the word “sevenpence” in sub-section (3) of that section and that section shall be construed and have effect accordingly.

19. —(1) In lieu of the excise duties on tobacco imposed by sub-sections (2) and (3) of section 17 of the Finance Act, 1933 (No. 15 of 1933), and the duties mentioned in sub-section (4) of the said section 17 , excise duty at the rates (save as is otherwise provided in this section) specified in Part I of the Sixth Schedule to this Act shall be charged, levied, and paid on all tobacco which is grown in Saorst[html]t Eireann and is not shown to the satisfaction of the Revenue Commissioners to have been grown before the 1st day of January, 1934.

(2) Where it is shown to the satisfaction of the Revenue Commissioners in respect of any tobacco (in this sub-section referred to as the chargeable tobacco) chargeable with the excise duty imposed by this section that the chargeable tobacco was grown and manufactured under licence in Saorst[html]t Eireann by a licensed manufacturer of tobacco who—

(a) in the year 1933, grew tobacco under licence in Saorst[html]t Eireann and cured and manufactured such tobacco under licence in Saorst[html]t Eireann, and

(b) in the year 1934 and every (if any) subsequent year up to and including the year in which the said duty is payable on the chargeable tobacco, has manufactured under licence in Saorst[html]t Eireann tobacco grown by him under licence in Saorst[html]t Eireann and no other tobacco,

the said duty imposed by this section shall be and be deemed always to have been chargeable at the rates specified in Part II of the Sixth Schedule to this Act in lieu of the rates specified in Part I of the said Schedule, and the appropriate refund of duty shall be made accordingly.

(3) Where—

(a) any unmanufactured tobacco grown in Saorst[html]t Eireann and shown to the satisfaction of the Revenue Commissioners to have been grown after the 1st day of January, 1934, is exported, or

(b) any tobacco grown in Saorst[html]t Eireann and deposited in a bonded warehouse is shown to the satisfaction of the Revenue Commissioners to have been grown after the 1st day of January, 1934, and to have been manufactured in such warehouse into cavendish or negrohead which would, if delivered from such warehouse, be chargeable with the duty imposed by this section at a rate specified in the Sixth Schedule to this Act,

there shall, subject to the provisions of the next following sub-section of this section, be paid in respect of every pound of such tobacco an allowance of twopence to (as the case may be) the exporter or the manufacturer of such tobacco.

(4) No allowance shall be payable under the next preceding sub-section of this section—

(a) in respect of any tobacco which, in the opinion of the Revenue Commissioners, is not in a marketable condition or has not been fully cured, nor

(b) otherwise than upon production to the officer by whom such allowance is payable of a certificate from the proper officer of customs and excise that the tobacco has been exported or has been manufactured into cavendish or negrohead in a bonded warehouse, nor

(c) after the expiration of two years from the exportation of such tobacco or the deposit of such tobacco in the bonded warehouse, as the case may be.

(5) Where a person licensed to carry on the business of a licensed manufacturer of tobacco is entitled to the rebate mentioned in sub-section (3) of section 20 of the Finance Act, 1932 (No. 20 of 1932), such person shall be entitled to receive a like rebate (but at the rate of threepence and one half-penny per pound) in respect of every pound of unmanufactured tobacco, on which the excise duty imposed by this section has been paid, received by such person and on which such rebate has not previously been paid.

20. —As on and from the 10th day of May, 1934, entertainments duty within the meaning of section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments, shall not be charged or levied on payments for admission to any entertainment as respects which it is proved to the satisfaction of the Revenue Commissioners that the entertainment consists solely of an exhibition of any game or sport which is played or contested out of doors by two or more persons or by two or more groups of persons and does not involve the use or participation of horses, dogs, or other animals or the use of mechanically propelled vehicles.

21. —The several Acts mentioned in the second column of the Seventh Schedule to this Act shall be respectively repealed in part, amended, or otherwise affected in the manner set out in the third column of the said Schedule opposite the mention of each such Act in the said second column, and the said Acts shall respectively have effect as so repealed in part, amended, or affected in respect of articles imported into Saorst[html]t Eireann on or after the 10th day of May, 1934.

22. —The several duties mentioned in the third column of the Eighth Schedule to this Act and respectively imposed by the enactments mentioned in the second column of that Schedule shall not be charged or levied on any articles imported into Saorst[html]t Eireann on or after the 10th day of May, 1934.

23. —(1) The Third Schedule to the Finance Act, 1926 (No. 35 of 1926), shall be amended as on and from the 1st day of July, 1934, as follows, and section 20 of that Act and the said Third Schedule shall have effect accordingly, that is to say:—

By the deletion from paragraph 6 (as amended by subsequent enactments) of the said Third Schedule of the third proviso to that paragraph and the insertion in the said paragraph of the following proviso in lieu of the said proviso so deleted, that is to say:—

“In the case of any vehicle to which this paragraph applies and which exceeds ten horse-power and is fitted with a taximeter and is lawfully used as a small public service vehicle within the meaning of the Road Traffic Act, 1933 (No. 11 of 1933), or for purposes incidental to such user and for no other purpose, no duty shall be charged or levied in respect of the excess of the horse-power above ten horse-power.”

(2) Where a licence under section 13 of the Finance Act, 1920, was taken out before the 24th day of May, 1934, in respect of a vehicle which would be entitled to the relief afforded by the amendment mentioned in the foregoing sub-section of this section and either such licence is in force on the 30th day of June, 1934, and does not expire until after that date or such licence is for a period commencing on or after the 1st day of July, 1934, the amount by which the duty paid under the said section 13 in respect of such vehicle on the taking out of such licence exceeds the duty chargeable having regard to the relief afforded by the said amendment in respect of such vehicle for the period for which such licence was taken out shall be repaid to the person by whom such licence was taken out.

24. —Where a vehicle (in this section referred to as the first-mentioned vehicle) has another vehicle or an attachment in the nature of a vehicle attached to and partly superimposed upon it, the first-mentioned vehicle and the said other vehicle or attachment shall, for the purposes of the Third Schedule of the Finance Act, 1926 (No. 35 of 1926), be deemed to form and be a single vehicle and the first-mentioned vehicle shall not, by reason merely of the attachment thereto of the said other vehicle or attachment, be deemed to be a tractor or a vehicle drawing a trailer, and the amount of the duty chargeable under section 13 of the Finance Act, 1920, in respect of the first-mentioned vehicle and the said other vehicle or attachment shall be determined, and the said Third Schedule shall be construed and applied, accordingly.

25. —Notwithstanding any provision to the contrary contained in any enactment relating to the recovery or application of excise penalties, the penalty imposed by sub-section (2) of section 8 of the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), may be recovered and enforced at the suit of any member of the G[html]rda S[html]och[html]na, and the Court shall have power to mitigate any such penalty to such amount as the Court may in its discretion think fit, and the council of the county or county borough shall not have power to mitigate any such penalty.

26. —Section 204 of the Customs Consolidation Act, 1876, is hereby amended by the deletion therefrom of the words “in the daytime” now contained therein, and the said section shall be construed and have effect accordingly.

27. —Wherever power is conferred (whether expressly or by implication and whether by this Act or by an order hereafter made under an Act passed before or after this Act or by a resolution hereafter passed having statutory effect by virtue of an Act passed before or after this Act) on the Revenue Commissioners to impose conditions in relation to any duty of customs (whenever or however imposed) or in relation to any exemption or relief from or modification of any such duty, every person who does any act (whether of commission or omission) which is a contravention of a condition imposed by the Revenue Commissioners under such power shall be guilty of an offence under the Customs Acts and shall, for each such offence, incur a penalty of fifty pounds and any article liable to duty in respect of which such offence is committed shall be forfeited.