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31 1936

FINANCE ACT, 1936

FOURTH SCHEDULE.

Amendments of Certain Finance Acts.

Part I.

Finance (Customs Duties) (no. 2) Act, 1932 (No. 11 of 1932).

Ref. No.

Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

1

Section 12.

In relation to the charging and levying of the duty imposed by the said section 12, any article which is, in the opinion of the Revenue Commissioners, a lozenge or a pastille shall be sugar confectionery within the meaning and for the purposes of the said section 12, whether such article is or is not of a medicinal nature or use.

The duty on sugar confectionery.

Part II.

Finance Act, 1932 (No. 20 of 1932).

Ref. No.

Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

2

Section 22, as amended by subsequent enactments.

In sub-section (7) of the said section 22, the paragraph (k) inserted by amendment at reference number 2 in the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935), shall be deleted, and the following paragraphs and words shall be added at the end of the said sub-section (7), that is to say:––

“(k) surgical dressings of textile material or of cotton wool or of wadding (made wholly or mainly of cotton or of wool or of cotton and wool) or of a combination of any two or more of those substances, and

(l) starch which is, in the opinion of the Revenue Commissioners, suitable for use in the laundering of textile materials, and

(m) gasket cement”

Additions to articles liable to package duty.

3

First Schedule, reference number 12.

(a) In the second column, the words “primarily intended for office use” shall be deleted, and

(b) the following provision shall be added at the end of the fifth column, that is to say,—

“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 the duty mentioned at this reference number 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.”

Extension of duty on adhesive pastes.

Part III.

Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932).

Ref. No.

Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

4

First Schedule, reference number 20.

(a) The duty mentioned at the said reference number 20 shall be charged, levied, and paid at the rate of an amount equal to seventy-five per cent. of the value of the article in lieu of the rate mentioned in the third column at the said reference number, and

(b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty.

Change of rate of duty on flock.

5

First Schedule, reference number 24.

(a) The duty mentioned at the said reference number 24 shall be charged, levied, and paid at the rate of an amount equal to fifty per cent. of the value of the article in lieu of the rate mentioned in the third column at the said reference number, and

(b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty.

Change of rate of duty on certain jute piece goods.

6

First Schedule, reference number 28.

(a) The following words shall be added in the second column after the word “articles,” that is to say, “and also Christmas crackers,” and

(b) the duty mentioned at the said reference number 28 shall, in lieu of being charged and levied at the rate mentioned in the third column at the said reference number, be charged, levied, and paid at whichever of the following rates produces in each particular case the greater amount of duty, that is to say:—the rate of an amount equal to thirty-three and one-third per cent. of the value of the article or the rate of three pence the article, and

(c) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty, and

(d) the following provision shall be added at the end of the fifth column, that is to say:—

“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 the duty mentioned at this reference number any Christmas crackers 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.”

The duty on Christmas stockings, etc.

7

First Schedule, reference number 31.

The provisions of section 8 of the Finance Act, 1919, shall not apply to the duty mentioned at the said reference number 31.

The duty on sparking plugs.

8

First Schedule, reference number 32.

(a) The duty mentioned at the said reference number 32 shall, in lieu of being charged and levied at the rate mentioned in the third column at the said reference number, be charged, levied, and paid at whichever of the following rates produces in each particular case the greater amount of duty, that is to say:—the rate of an amount equal to fifty per cent. of the value of the article or the rate of two pence on each sack or bag, and

(b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty.

Change of rate of duty on empty jute sacks and bags.

Part IV.

Finance Act, 1933 (No. 15 of 1933).

Ref. No.

Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

9

First Schedule, Part I, reference number 14.

Paragraph (f) in the second column shall be deleted and the following paragraph shall be inserted in the said second column in lieu of the said paragraph so deleted, that is to say:—

“(f) bottles made of cut glass or imitation cut glass which are of a value exceeding twenty shillings per gross.”

The duty on certain empty glass bottles and empty glass jars.

10

First Schedule, Part II, reference number 2.

The following provision shall be added at the end of the fifth column, that is to say:·—

“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 the duty mentioned at this reference number 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.”

The duty on varnish.

11

First Schedule, Part II, reference number 4.

(a) The duty mentioned at the said reference number 4 shall be charged, levied, and paid at the rate of thirty-six shillings the hundredweight in lieu of the rate mentioned in the third column at the said reference number, and

(b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty.

Change of rate of duty on yeast.

Part V.

Finance (Customs And Excise Duties) Act, 1933 (No. 52 of 1933).

Ref. No.

Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

12

First Schedule, reference number 2.

The duty mentioned at the said reference number 2 shall be charged, levied, and paid at the rate of an amount equal to fifty per cent, of the value of the article in lieu of the rate mentioned in the third column at the said reference number.

Change of rate of duty on inside soles.

Part VI.

Finance Act, 1934 (No. 31 of 1934).

Ref. No.

Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

13

First Schedule, reference number 2.

(a) The letter and brackets “(a)” shall be inserted at the beginning of the second column, and

(b) the following paragraph shall be added at the end of the said second column, that is to say:—

“(b) component parts (made wholly or mainly of metal) of any such apparatus as is hereinbefore mentioned at this reference number as chargeable with duty.”

The duty on certain fire extinguishers.

14

First Schedule, reference number 6.

The duty mentioned at the said reference number 6, as amended at reference number 15 in the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935), shall be charged, levied, and paid at the rate of an amount equal to forty per cent, of the value of the article in lieu of the rate mentioned in the third column at the said reference number 6.

Change of rate of duty on certain cast iron articles.

15

First Schedule, reference number 13

The following words shall be added at the end of the second column, that is to say:— “and also excluding single copies of photographic prints which are prints from photographs (whether on film or plate) taken, outside Saorstát Éireann and are imported by the proprietor of a newspaper, magazine, or other publication for the purposes of his trade or business as such proprietor.”

The duty on photograph i c prints.

16

First Schedule, reference number 18.

The duty mentioned at the said reference number 18 shall be charged, levied, and paid at the rate of an amount equal to fifty per cent, of the value of the article in lieu of the rate mentioned in the third column at the said reference number.

Change of rate of duty on filled shot cartridges.

Part VII.

Finance Act, 1935 (No. 28 of 1935).

Ref. No.

Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

17

Section 17.

The following paragraphs shall be added at the end of sub-section (1), that is to say:—

“(e) clock-cases and clock-faces made wholly or mainly of marble—whichever of the following rates of duty produces in each particular case the greater amount of duty, that is to say:—a sum equal to seventy-five per cent, of the value of the article or five shillings on each clock-case or clock-face;

(f) component parts (made wholly or mainly of marble) of clocks or clock-cases—a sum equal to seventy-five per cent of the value of the article.”

Additions to the duty on clocks.

18

First Schedule, reference number 28.

(a) In paragraph (a) in the second column, the words “and is, in the opinion aforesaid, constructed, designed, and suitable for use for commercial purposes” shall be deleted, and

(b) in paragraph (c) in the second column, the following words shall be inserted after the word “compressors,” that is to say:— “for use with motors exceeding ten horse power,” and

(c) the duty mentioned at the said reference number 28 shall be charged, levied, and paid at the rate of an amount equal to fifty per cent, of the value of the article in lieu of the rate mentioned in the third column at the said reference number.

The duty on refrigerating apparatus.

19

Second Schedule, reference number 6.

(a) In the second column, the words “excluding any preparation which, in the opinion of the Revenue Commissioners, is made from rice husk” shall be deleted, and

(b) the duty mentioned at the said reference number 6 shall, in so far as it is charged and levied on ground rice or on rice flour, be charged, levied, and paid at the rate of four shillings the hundred weight in lieu of the rate mentioned in the third column at the said reference number.

The duty on rice, rice flour and rice meal.

20

Second Schedule, reference number 7.

In the second column, the words “Tiles and slabs” shall be deleted, and the words “Tiles, slabs, slates, and sheets” shall be inserted in lieu of the words so deleted.

The duty on certain tiles and slabs.

21

Second Schedule, reference number 15.

Whenever the Revenue Commissioners are satisfied that any paper imported on or after the 13th day of June, 1936, and chargeable with the duty mentioned at the said reference number 15 is intended for use in the printing of newspapers or periodicals, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such paper to be imported without payment of the said duty or may repay any such duty paid at importation.

The duty on unprinted paper.